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State Agencies Bulletin No. 308
… Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any changes on the … Charges currently reported on the Position Pool Table will not be canceled. Deleting Position Pools: If a position pool … want to make line number changes for the position should not enter these transactions until pay period To change a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town officials did not receive annual financial statements from the fire company and did not review response logs. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… surpluses totaling $1.5 million in that period, therefore not actually using the fund balance to finance operations. … than $2.4 million in three years. District officials have not established a formal plan stating how much would be set … that result in the appropriation of fund balance that will not be used. Review the appropriateness of the reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… overestimation of expenditures resulted in the District not using fund balance that was appropriated. This allowed … the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and adopt budgets that … in appropriating unexpended surplus fund balance that will not be used to sustain District operations. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did not adopt an IT disaster recovery plan. The Board has not adopted a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away … Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71High Falls Water District – Water Fees (2015M-153)
… review. The interest amount charged for late balances has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153East Hampton Housing Authority – Board Oversight (2017M-33)
… 2015. Key Finding The Board and Authority officials have not adopted policies and procedures to ensure that cash … on hand for use in emergencies. Bank reconciliations were not properly performed. Key Recommendation Adopt written … are adequately segregated among employees or, when that is not practical, increase managerial oversight. Discontinue the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Copiague Fire District – Cash Disbursements (2019M-225)
… audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … corrective action. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, … waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash … activity with the Town’s business. The Board also did not provide adequate oversight of the Clerk or document its … all moneys timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… financial results. Key Findings Town officials did not effectively manage the financial condition of the water … and sewer districts. We found the following: Officials did not budget accurately nor raise sufficient revenues to fund … five districts during the past three years. The Board did not approve these advances, which totaled more than $312,000 …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Middleburgh – Fiscal Operations (2013M-10)
… was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. They did not realize that they were required to annually audit the … Clerk-Treasurer’s records and reports, and therefore, did not audit any of the Clerk-Treasurer’s receipt or …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… budget totals $3.2 million. Key Findings The Board did not establish procedures to ensure that the correct prices … State Office of General Services contracts. The Board did not verify that the Village received State contract pricing … $5,500 for four of these purchases. The Board did not ensure that Village officials followed the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37