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Town of Moriah - Leave Accruals (2019M-168)
… officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that none were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
… update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance for procuring … insurance. Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… disbursements have the President’s prior authorization and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure that all travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 1796
… VDC Tier 6 participants. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Effective Date(s) Institution Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedMoriah Central School District - Medicaid Reimbursements (2019M-64)
… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all … all unclaimed services, determine whether these services are reimbursable and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… create contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide … IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is … Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a … Recommendations Ensure the financial records and reports are complete, accurate and up-to-date and deposit funds …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67State Agencies Bulletin No. 1846
… for the 2020 plan year. Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, or NYSTRS are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkWyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of … budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Berkshire Fire District - District Operations (2020M-40)
… fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of German Flatts – Fiscal Stress (2015M-217)
… a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The Board did … and estimates of revenues for individual accounts are realistic. Adopt a policy setting forth the reasonable …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Highland Central School District – Non-Instructional Overtime (2021M-8)
… overtime, to ensure that only necessary overtime charges are being incurred. Implement procedures for supervisory … of overtime charges. Ensure these policies and procedures are monitored and enforced. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… major financial commitments. Ensure purchasing polices are clearly defined and conveyed. Ensure claims contain … proper supporting documentation and goods and services are received before payment is made. County officials …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Islip Fire District – Capital Assets (2020M-3)
… assets. Actively monitor asset records to ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District officials should: Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3State Agencies Bulletin No. 1883
… ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Sand Lake – Justice Court (2015M-121)
… performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and … the necessary action required. Ensure that all deposits are made no later than 72 hours from the day of receipt. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. … measured and that adequate fuel inventory records are maintained. … The purpose of our audit was to examine …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Newfane Central School District – Financial Condition (2015M-307)
… Key Recommendations Ensure that budgeted appropriations are reasonable so that only taxes actually needed to fund … will be levied. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307