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State Agencies Bulletin No. 1858.1
… with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll … greater than $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to all employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the State … Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims were in fact paid as directed. Audit the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mLincoln Fire District – Financial Activities (2012M-228)
… 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Eligibility, the Benefit and Filing – Police and Fire Plan
… 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingCaledonia-Mumford Central School District – Online Banking (2016M-227)
… access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received Internet security awareness training. Key Recommendations Ensure that … in the online banking process receive adequate Internet security awareness training. …
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)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
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
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Worcester – Claims Audit (2022M-145)
… – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … audit town worcester …
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)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always … 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)
… Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
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)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
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 management of financial activities for the period July 1, 2012 through …
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)
… of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … analyses to determine that using these vendors was in the District’s best interest. Key Recommendation Document …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… service providers. District officials paid $687,418 to two professional service providers without entering into a written contract and did not seek competition for the … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Urbana – Access Controls (2022M-4)
… review and update user accounts and permissions and disable those that are unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to … findings and recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4City of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117