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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… activities. Audit and approve all claims prior to payment. Conduct an annual audit of the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Department of Taxation and Finance: Personal Income Tax
… evaluation and appropriate action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable credits … credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of Frankfort - Board Oversight (2018M-58)
… of check disbursements totaling $1.4 million disclosed three payments totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… a deliberate and thorough audit of all claims prior to payment by establishing a claims auditing policy. Adopt a …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Travel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is … a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… July 1, 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Personal Income Tax Refunds
… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHammond Central School District – Payroll (2016M-398)
… of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The … for the 2016-17 fiscal year total approximately $7.5 million. Key Findings The Treasurer controlled the entire … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… were adequately supported and approved prior to payment. We reviewed all 14 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Upper Jay Fire District – Board Oversight (2023M-24)
… claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24X.3 Overview – X. Guide to Vendor/Customer Management
… a New York State Vendor ID when the submitted data passes system edits and validations. This process will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… and thorough audit of claims is performed before payment is made by someone independent of purchasing and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair costs for equipment may be an …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial