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Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Barker Central School District – Purchasing (2016M-208)
… Key Findings The District’s written purchasing policy does not contain formal guidance for acquiring and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Cost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of … to the first $18,000 of your Single Life Allowance, even if you selected a different option at retirement. You will … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of … to the first $18,000 of your Single Life Allowance, even if you selected a different option at retirement. You will … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of … to the first $18,000 of your Single Life Allowance, even if you selected a different option at retirement. You will … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Tompkins County Public Library – Financial Management (2015M-250)
… condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. … The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and … 47,000 registered borrowers. Budgeted appropriations for 2015 totaled approximately $4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalDelaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for handling cash at fundraising events, create fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … Library is located in Oswego County and is classified as a school district public library. The Library, which serves a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andPortville Central School District - Cafeteria Collections (2018M-244)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244