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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Salina – Information Technology (2013M-256)
… our audit was to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, … and procedures related to personal, private and sensitive information (PPSI) and sanitizing computer equipment onsite … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of … activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, … receipts. The Board did not audit the Court’s financial records and reports. The Supervisor’s monthly reports to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Richfield Springs – Justice Court (S9-14-1)
… traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… and controls such as a filter that restricts software installation and access to websites. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the … May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … to finance operations in 2013 and 2014. The Board has not developed a multiyear financial and capital plan to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… transfers of School funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… by an elected seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Pomona – Financial Condition (2015M-272)
… The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July … the year when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations … Ensure that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Friendship – Water Accountability (2013M-281)
… attention. We compared water production reports with water billing registers for six consecutive quarters and found that … to determine the causes of water loss and take steps to address the causes as they are identified. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… through March 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Afton – Budgeting Practices (2013M-304)
… The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Accounts Payable Advisory No. 49
… Date for vendors classified as “procurement suppliers” is the Invoice Received Date. XII.5.F.2 Invoice Received Date … New section to define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012