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Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… present the statutorily-required annual Directors’ report or any interim financial information to the membership. Of … documentation. Key Recommendations Amend the bylaws or adopt sufficient supplemental written financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Owasco – Highway Department (2020M-128)
… and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and … parties clear and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… upon the State’s capital assets. The Statewide Capital Asset Accounting System (the system), maintained by the … were converted to the new Statewide Financial System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationCampbell-Savona Central School District – Budget Review (B2-13-12)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on our review, individual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Customer bills were not accurately prepared. As a result, the customers we reviewed were underbilled by $4,758 … in accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his … controls such as an independent claims audit function. The President received approximately $142,000 in monetary … all Board-approved compensation and benefits in the President’s employment contract. College officials generally …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTier 6 Defined Contribution Plan Option
… the Retirement Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. Then, click For Agency/Employer at the top of the page. You can …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTown of Caroline – Renewable Energy (2013M-325)
… by the Town Board, which comprises the Town Supervisor and four elected Board members. The Town’s 2013 budgeted … reduced the amount of energy purchased and the greenhouse gas emissions for Town facilities. Since April 2010, the … passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Congregate Meal Services for the Elderly (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTown of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Baldwin Public Library – Payroll (2013M-335)
… July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOther Bulletin No. 18
… make the LLS payment after the employee completes six (6) full pay periods in the lower grade using the same effective … Reduction in Work Schedule (VRWS) on 09/30/13 receive the full LLS payment amount based on the employee’s increment code. Agencies must verify that the Full/Part field on the Job Data/Job Information page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civil