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IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… require a rate other than the standard rate, or require a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionOperational Advisory No. 31
GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChenango Valley Central School District – Budget Review (B4-13-11)
… located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has … a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… of our audit was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, … to ensure that the correct prices were obtained when purchasing goods through New York State Office of General … General Municipal Law by requiring competitive bids when purchasing goods and commodities that exceed $20,000 annually. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Erie County Probation Department – Restitution Payments (S9-20-11)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Wayne County Probation Department – Restitution Payments (S9-20-6)
… checks totaling $618 were not properly followed up on and officials did not always make reasonable efforts to … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Friendship – Water Accountability (2013M-281)
… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background … four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Argyle – Town Clerk and Budgeting (2012M-231)
… million. Key Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not … taxpayers. Key Recommendations Ensure that all Town-issued credit cards are used for business purposes only and the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Glen - Water and Sewer Operations (2023M-167)
… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, … Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mNorwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Determine whether the Seneca County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2