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Ontario County - Sheriff's Department Civil Division Operations (2019M-47)

… for any unauthorized changes. County officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47

Schodack Central School District - Extra-Classroom Activities (2019M-85)

… treasurer receives adequate supporting documentation in a timely manner for all ECA fund collections that are …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Schroon Lake Central School District - Claims Auditing (2019M-97)

… Audit Objective Determine whether claims were supported by adequate documentation, for appropriate purposes and … Determine whether claims were supported by adequate documentation for appropriate purposes and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Village of Lyons Falls - Board Oversight (2018M-174)

… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure Village funds are … properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did … other supporting documentation. The Treasurer, Clerk and a Board member shared passwords accessing the computerized …

https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174

Poland Central School District - Claims Audit Process (2018M-214)

… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214

Ausable Valley Central School District - Claims Auditing (2018M-190)

… York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Town of Hounsfield - Claims Auditing (2019M-215)

… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

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

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… correctly setup in the billing and collection software. Generate billing registers for each water and sewer billing …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… Recommendations Ensure all ECA collections are supported by appropriate documentation. Ensure all ECA clubs maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

The Academy Charter School - Credit Card Expeditures (2019M-80)

… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Village of Delhi - Disbursements (2019M-204)

Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

State Agencies Bulletin No. 1101

… Pay Salary Employee SCO Salary Withholding Override SDF Shift Differential SWB Salary Withholding Biwkly/Hrly SWC Salary … Military Stipend AS5 Addtl Sft Comp – Hourly ASD Adj Shift Diff BAL Balance of Contract BSA Back Salary Award EC1 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employees

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