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Sachem Public Library – Claims Processing (2016M-327)
… over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … for the 2015-16 fiscal year totaled approximately $9 million. Key Finding The Board, as a whole, did not audit …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Terryville Fire District – Treasurer’s Duties (2017M-136)
… Key Finding The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the paychecks. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Chapter IV – Accounting Codes – Uses and Descriptions contains information and details regarding State accounting codes. This chapter provides useful information to assist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureColton-Pierrepont Central School District – Financial Duties (2017M-229)
… determine whether District officials adequately segregated Business office disbursement duties and whether the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Wynantskill Union Free School District – Payroll (2016M-66)
… The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, … Key Recommendations There were no recommendations as a result of this report. … Wynantskill Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationIndian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsState Agencies Bulletin No. 1885
… each calendar year. The amount of the increase is based on the increase in the Consumer Price Index of the previous … may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1885 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesAnnual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for certain municipalities resulting from the 2020 US Census …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Valley Stream Central High School District – Payroll (2016M-19)
… July 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the … services to students in grades 7-12 of the following Union Free School Districts (UFSD): Valley Stream UFSD …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19XV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130