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Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… did not: Competitively bid three lease purchases and one straight lease for equipment totaling $318,454, as …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesBrighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Bus Driver Licensing (Follow-Up)
… prior audit recommendations, three were implemented and one was partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followTown of Fulton – Justice Court Operations (2017M-6)
… 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Greenport Union Free School District – Financial Condition (2014M-203)
… and did not use more than $789,000 of appropriated fund balance. The District’s unused appropriated fund balance exceeded the statutory limit for fiscal years 2011-12 … used. Ensure that the District’s unexpended surplus fund balance is in compliance with statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… interest calculations. A “refund transaction” comprises one or more refunds dealt with in a single transaction, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Clifton Park – Information Technology (2020M-162)
… belonged to former employees who left Town employment one month to 15 years before our review. Have a written …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162City of Middletown - Information Technology (2018M-235)
… last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Hamden – Financial Condition (2013M-86)
… budget amendments for the 2012 budget until January 2013, one month after the budget lapsed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86X.4.C Contacts – X. Guide to Vendor/Customer Management
… the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . After signing into the Vendor Self … contact the SFS Helpdesk at 855-233-8363 or Helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/19/2022 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsAcceptable Time and Attendance Systems – Legacy Reporting
… officials do not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Louisville – Water User Charges (2015M-44)
… allow them to adjust customer accounts, even though only one is designated to record adjustments. There is no review …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Putnam Central School District – Budgeting (2015M-243)
… 30, 2015, the District’s accumulated unrestricted fund balance was 59 percent of the ensuing year’s budgeted … including a reasonable estimate of appropriated fund balance. Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… County. The District, which operates five buildings on one campus with approximately 4,360 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… in Jefferson County. The District, which operates one school with approximately 450 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sharon Springs Central School District – Financial Condition (2016M-39)
… million. Key Findings The District appropriated more fund balance than was needed in the adopted budgets for the … three-year period ending June 30, 2015. Unrestricted fund balance exceeded the statutory limit each of the past three … will not be used. Develop a plan to use the surplus fund balance in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98