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Franklin Square Water District – Life Insurance Policies (2013M-127)
… provided individual life insurance policies to the District’s Commissioners and employees for the period January … 2012, to February 28, 2013. Background The Franklin Square Water District is located in the Town of Hempstead in Nassau … it has been the District’s practice to purchase and pay the premiums for whole life insurance policies with a …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsState Agencies Bulletin No. 1858.1
… for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in … 2019 and December 31, 2019. Eligibility Criteria Employees with non-negotiated payroll checks are listed on the … (Non-Negotiated Payroll Checks). OSC Actions In accordance with Abandoned Property Law §1422, an initial outreach letter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements with the financial … document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service level agreements for services provided by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Division of Diversity Management
… Diversity Management supports the Comptroller’s commitment to providing a leadership model for addressing diversity … guidance throughout the agency and facilitates policy to establish a fair, fully inclusive work environment for all … implement all federal, State and local laws related to Equal Employment Opportunity offers sensitivity training …
https://www.osc.ny.gov/about/division-diversity-managementReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Monroe County. The District, which operates three schools with approximately 820 students, is governed by an elected … District does not have a written online banking agreement with its bank. The District did not dedicate a separate … that the District has a sufficient written agreement with the bank and that those who perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Accounts Payable Advisory No. 15
… September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated Voucher Authorizer. … …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… payable to National Grid, as discussed below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, … unintended service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice … billing cycle, Business Units may receive two invoices with service end dates within the same calendar month. To …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Worcester – Claims Audit (2022M-145)
… $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s … supported, for legitimate Town expenditures and complies with statutory requirements and the Town’s procurement policy … in the procurement process are aware of, and comply with, statutory requirements and the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDownsville Central School District – Fund Balance (2016M-79)
… Unrestricted fund balance has exceeded the 4 percent legal limit over the past three years. The District overestimated … Review the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village … adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Brighton Central School District – Procurement (2022M-205)
… 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good … related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements and good … the District awards the contract in a manner consistent with District policies, statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205