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West Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit … Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s timekeeping procedures for the period July 1, 2011 to April … The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingLynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the … The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, … segregate the summer playground program Director’s duties or implement compensating controls. Records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Accounts Payable Advisory No. 48
… XII, Section 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and … on a voucher when paying a single payment vendor in the Statewide Financial System (SFS). The use of a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTravel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in … readily available for OSC’s auditors to facilitate timely payment approval. … Section XIII3 Record Retention Travel and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseBethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for over-the-counter cash receipts for … 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 … Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through … The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302External Peer Review Results
… External Peer Review Results In March 2016, the National State Auditors Association completed its external peer review of the Division of Local Government and School Accountability … [pdf] . The peer review team concluded that the Division’s system of quality control has been suitably designed to …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsState Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the … 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period July 1, 2014 through May … The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 … Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and … $3.8 million. Key Finding We found that the District’s controls over payroll were appropriately designed and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013SUNY Bulletin No. SU-62
… Affected Employees SUNY Professional Service employees in Bargaining Units 08 and 41 Specifics Article 20.7 of the 1999-2003 Agreement between the State and United … provides for a discretionary increase based on an employee's June 30, 2001 salary. Payment of the increase is at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-62-discretionary-increases-suny-employeesState Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an … Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the … Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire … Executive Committee is responsible for running the Company’s overall fiscal affairs. The Company’s revenues for the 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialNewark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of … 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … responsible for the general oversight of the Library’s financial affairs. The Library’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October … Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277School Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , and Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected … with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … of the districts are verifying the accuracy of the ESCO’s annual verification reports or ensuring that the guaranteed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m