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Village of Cohocton – Cash Receipts (2015M-63)
… duplicate receipts where no other evidence of receipts are available. Periodically reconcile the general ledger …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Pittsford – Board Oversight (2017M-51)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. Background The Canaseraga … for cash received in the cafeteria operation. Compare the daily cafeteria sales report and bank deposit amount to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Lake Pleasant – Credit Cards (2016M-432)
… a population of approximately 780. The Town is governed by an elected five-member Town Board. Budgeted appropriations … credit card charges are actual, necessary and supported by itemized receipts. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Kortright – Financial Management (2016M-397)
… in each fund, the reserves and target amounts that are needed, funding sources and when the reserves will be …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397COLA – Child Center of New York
… (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for fiscal years 2013-14. Background Each fiscal year, DOH …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkState Agencies Bulletin No. 342
… agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing Rules For … The employee is still actively employed by your agency or any other state agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Board’s minutes. Ensure that all Department cash receipts are remitted to the Supervisor’s office in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Owego - Water Fund Operations (2021M-205)
… water bills tested were not calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 … water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or 138.6 million …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Long Lake Central School District – Capital Project (2021M-183)
… authorized contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades … $907,813 were supported by adequate documentation, for appropriate purposes, correctly recorded as project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The notification must include a proposed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsMenands Union Free School District – Information Technology (2021M-78)
… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTown of Hempstead – Compensatory Time (2021M-64)
… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … for unused comp time were supported. Key Recommendations The Board and officials should: Adopt a policy or written …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Arlington Central School District – Network User Accounts (2021M-110)
… user accounts and ensure that unneeded user accounts are immediately disabled. Restrict the use of shared network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … policy to address authorizations, restrictions, safeguards and documentation over use. Revise the travel policy to reflect the actual practices used by the College and include maximum reimbursement rates, such as GSA per diem …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures