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Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … Determine whether the Monroe County Airport Authority Authority Board Board …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… supporting documentation. The School did not have written agreements with six service providers paid $43,144; had inadequate agreements with nine providers paid $267,432; and did not … and for School purposes. Execute detailed written agreements with all service providers and ensure agreements …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did … Determine whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… of our audit was to review the Town’s internal controls over selected financial operations for the period January 1, … for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer … did not establish an adequate system of internal controls over transfer station cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… objectives for funding long-term operating needs. Deposit all moneys in a timely manner and intact. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Submitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5City of Salamanca - Collections (2023M-131)
… was listed at all. While we found no collections were lost, misused or misappropriated, because complete and … not always maintained, the risk of City collections being lost, misused or misappropriated increased. Key …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Endicott – Budget Review (B4-16-7)
… adopting unbalanced budgets that include appropriations without sufficient financing sources. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… said it was not legally required, the Board should strive to ensure that Town residents realize increased prosperity … benefit from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure these goals are met. Establish written project …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mLyons Central School District – Payroll 2022M-71
… in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time … sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71