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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… card purchases to ensure appropriate usage and compliance with the credit card policy. Annually audit the records and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use was …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next … Key Recommendations Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the records. Establish procedures that help ensure benefit …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Olive - Accrued Leave and Information Technology (2019M-84)
… officials accurately maintained employee accrued leave records. Determine whether Town officials ensured the … Findings Town officials did not: Maintain accurate leave records or follow the employee handbook and the collective … officials accurately maintained employee accrued leave records …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … attendance records and has not established procedures to ensure the information is organized and accurately … did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Objective Determine whether officials properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, … to determine whether employees properly collected fees for all tags issued. Rental fees were not accurately entered …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Program The objective of our initial audit report, issued on September 19, 2018, was to determine whether the … equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and Intermediate … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… complete report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers … oversight. As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We found: Adequate bylaws and financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesDivision of Housing and Community Renewal Bulletin No. DH-108.2
… This bulletin supersedes Payroll Bulletin No. DH-108 .1 . Purpose The purpose of this … Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 04/02/2020 05/12/2021 Eligibility Criteria … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2Division of Housing and Community Renewal Bulletin No. DH-108.1
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the … Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology operations … Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims auditing … payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 2005, to September 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of … There is no recommendation for this report. … Town of Fort Ann Lake Hadlock Dam Collapse 2013M60 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to … $1 million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29