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Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Town of Benson - Disbursements (2019M-54)

… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

Town of Eagle – Wind Power Revenues (2014M-125)

… Purpose of Audit The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues … The purpose of our audit was to examine the Towns use of and longterm plan for wind power revenues …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Sauquoit Valley Central School District - Procurement (2019M-228)

… bidding. Key Findings District officials did not: Seek competition for seven professional service providers who … a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Town of Lyndon – Town Clerk’s Collections (2021M-117)

Determine whether the Town of Lyndon Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

Town of North Castle – Cash Disbursement (2013M-32)

… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Greene County - Information Technology (2020M-38)

… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Harrisville Central School District – Claims Audit (2016M-215)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215

Green Tech High Charter School – Payroll (2023M-157)

… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Village of Altamont – Justice Court Operations (2016M-199)

… were not always prepared. Key Recommendations Ensure that all collections are deposited within 72 hours of receipt. …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

Niagara County – Court and Trust Funds (2015M-228)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as amended; … Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management Improvement Act of 1990 (CMIA), …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirements

State Agencies Bulletin No. 1750

… 427), as defined below Effective Date(s) Paychecks dated June 20, 2019 (Institution) Paychecks dated June 26, 2019 (Administration) OSC Actions OGS will … electronic input file as listed below: Type Current Rate New Rate Surface 14.46 14.96 Surface Reserved 28.92 29.92 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1750-automatic-rate-change-ogs-parking

Contract Advisory No. 27

… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts

Town of Eden - Real Property Tax Exemptions (2018M-231)

… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m