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State Agencies Bulletin No. 2027
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C LLS Payment and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentCost-Saving Ideas: School District Auditing – Audit Committee
… eight teachers. The committee must have at least three members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively … as a separate advisory committee or a combination of the two a district resident or nonresident Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) did not … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Rockland County - Budget Review (B17-6-16)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … are reasonable. The County’s proposed 2018 budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Brentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and … districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274School District Bus Safety (2018-MS-4)
… Key Recommendations Annually approve all drivers that transport district students, including contracted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Tuxedo Park - Board Oversight (2018M-66)
… Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the … documented resulting in underbillings totaling $4,065 and overbillings totaling $7,620 for 494 bills during the … the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152County of Rockland – Budget Review (B18-6-11)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … are reasonable. The County’s proposed 2019 budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank reconciliations … The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … and up-to-date. Provide effective oversight of the bookkeeper. Provide the Board adequate, comprehensive and …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Kaser - Refuse User Fees and Records (2018M-97)
… they planned to initiate corrective action. … Village of Kaser Refuse User Fees and Records 2018M97 …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Nelliston - Payroll and Accounting Records (2018M-162)
… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … they planned to initiate corrective action. … Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Schenevus Central School District - Financial Condition (2018M-83)
… incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … on the general fund. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception of the debt and capital reserves … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTuckahoe Common School District - Purchasing (2018M-228)
… and whether professionals were paid in accordance with Board-approved rates. Key Findings We reviewed 10 … or Board resolutions. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonRoosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Hoosic Valley Central School District - Financial Management (2018M-238)
… recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding … Key Recommendations Develop realistic appropriations and only appropriate fund balance that will actually be used … District taxpayers, such as funding one-time expenditures and/or necessary reserves and reducing property taxes. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238