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State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in … totaled $259,333. Key Findings The Department’s bylaws do not adequately segregate the Treasurer’s duties. The Department has not adopted a code of ethics. The Department does not adhere …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mRiverhead Central School District – Vendor Master File (2017M-139)
… purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … 5,500 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 … have not established written policies or procedures for maintaining the vendor master file. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … Captain. Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTown of Bradford – Financial Management (2015M-239)
… Findings As a result of operating surpluses, the Town has not used appropriated fund balance as an annual financing source. The Board has not adopted a multiyear financial plan. The Board did not perform an effective audit of claims to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial … through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s … assistance. Agency officials have not established adequate cost-benefit analysis procedures. Agency officials do not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a … without detection. The Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic inventories. Officials did not maintain a complete and current capital asset list (asset …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… and services. Key Findings The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when procuring goods and services … 48 percent of the purchases reviewed. Town officials did not: Competitively bid four purchases totaling $417,674. Had …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored … have initiated corrective action. … audit oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentAddison Central School District – Procurement of Professional Services (2023M-6)
… professional services. Key Findings District officials did not seek competition for most professional services in … service providers without seeking competition. Did not solicit a request for proposal (RFP) for audit services … 2004 and bond counsel since 2002. Because officials did not always seek competition for professional services or did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Attica Central School District – Financial Management (2022M-103)
… be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andTruxton Fire District – Board Oversight (2022M-123)
… District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: Establish adequate controls over the work of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123City of Jamestown – Financial Condition (2016M-298)
… Key Findings City officials have adopted budgets that were not structurally balanced. City officials have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services did not properly budget for, and the Mayor did not ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Marion Central School District – Procurement (2022M-3)
… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and … corrective action. … Determine whether Marion Central School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Village of Nissequogue – Information Technology (2015M-31)
… if computerized data and assets were properly safeguarded for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year total approximately $1.8 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31