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Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Groton – Highway Department Asset Accountability (2022M-117)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town … Determine whether the Town of Groton Town officials adequately safeguarded and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Village of Warsaw – Justice Court Operations (2021M-214)
… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6SUNY Bulletin No. SU-209
… 19 IPF Inconvenience Pay – Full X43 Inc Pay Full – Inc Cd 17 Y43 Inc Pay Full – Inc Cd 18 Z43 Inc Pay Full – Inc Cd 19 IPP Inconvenience Pay – Part X44 Inc Pay Part – Inc Cd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… 19 IPF Inconvenience Pay – Full X43 >Inc Pay Full – Inc Cd 17 Y43 Inc Pay Full – Inc Cd 18 Z43 Inc Pay Full – Inc Cd 19 IPP Inconvenience Pay – Part X44 Inc Pay Part – Inc Cd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Police Bulletin No. SP-84
… Cash Payment Award ( CPA ) – Prorated lump sum payment Overtime adjustment ( OS1 ) – Overtime in 2003- 2004 to be … compensation on 4/07/05 or whenever the employee is appointed or returned to BU 62. New Earnings Codes and … processed automatically will appear on the NHRP520, Daily Outbound Transaction file. Agency Actions - Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… properly accounted for the financial operations of the civil division (Division). Key Findings Department and … or implement compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any … properly accounted for the financial operations of the civil division Division …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Schroon Lake Central School District - Claims Auditing (2019M-97)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Village of Lyons Falls - Board Oversight (2018M-174)
… complete 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 … Determine whether the Board provided adequate oversight to ensure Village funds …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Ausable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… 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 monitor for … for School purposes. Execute detailed written agreements with all service providers and ensure agreements are …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked … purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Windsor - Water Operations (2019M-210)
… read customer meters. Continue to work on identifying leaks and upgrading the Village’s water system infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced. … for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates are correctly …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229