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Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information Technology for the … The Greenville Central School District is located in the Town of Greenville in Greene County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Hammond Central School District – Payroll (2016M-398)
… payroll process. The Board did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. … time records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… receive the post-retirement death benefit. Members who join on or after January 1, 2001 will automatically be … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to … be 10 percent of the ordinary death benefit that would have been payable at age 60, if any, or at retirement, …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsHancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most … Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether … provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with … of seven elected members is responsible for the Company's overall financial management. For 2015, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… located in Wayne County. The Authority, which is governed by an appointed nine-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, … 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Cost-Saving Ideas: School District Auditing – Internal Auditor
… are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas … auditor Resources "Guidance on Internal Audit Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," Office of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt service … Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Housing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether … Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … for 2015 totaled $32,575. Key Findings The Department’s constitution and bylaws do not define financial oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Unified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees Employees in Bargaining … fee (code 457) and automatically adjust the current rate to $15.00 Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agency