Search
Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key … adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesKings Park Central School District – Fuel Inventory (2015M-282)
… a policy for fuel inventory accountability and there were no written procedures to provide guidance to employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Amityville Union Free School District – Payroll (2016M-155)
… School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155State Agencies Bulletin No. 274
… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Dix – Supervisor’s Control of Cash (2022M-57)
… and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and … $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The … Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Tuckahoe – Financial Condition (2015M-88)
… for three budget modifications implemented during 2012-13, no other budget modifications were implemented for 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Long Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal … no longer be subject to CMIA interest calculations. A “refund transaction” comprises one or more refunds dealt with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 … in qualified opinions because records were not adequate to permit an audit. Key Recommendations Central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomNew Rochelle City School District – Information Technology (2021M-142)
… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTully Central School District – Network Access Controls (2021M-138)
… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… of Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Davenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Oneida Public Library District – Cash Disbursements (2015M-20)
… Oneida Public Library District was established in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon … reviewed payroll reports before disbursing payroll checks. Two service providers had direct access to the District’s …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls … adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not … Adequately monitor fiscal operations, Properly document disbursement approvals, Conduct required audits or Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mState Agencies Bulletin No. 329
… the Deduction Calculation routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: … deduction codes the Deduction Calculation routine must be Default to Deduction Table. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91