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Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is … costs represent a significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these …
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)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if … internal controls are adequate to ensure that the Company’s financial activity was recorded and reported accurately for … and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
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)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with third-party … 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)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. 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)
… Purpose of Audit The purpose of our audit was to determine if claims … the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member … those allowed under Town Law, are paid prior to the Board’s audit and approval. Ensure that all claims are supported by …
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)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The …
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)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, … action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira Charter School …
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)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
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)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board … of Trustees that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mMaine-Endwell Central School District - Leave Records (2019M-40)
… inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: … . Appendix B includes our comment on the Association’s response letter. … audit west webster volunteer fire cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could … between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andSupported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts