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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … for, an annual audit of the Clerk-Treasurer’s records. Village officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Rush – Board Oversight (2014M-193)
… The Board did not conduct an annual audit of the financial records of all Town officers who received and disbursed cash … Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s … form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Mooers – Payroll (2014M-087)
… that Town employees complete and sign individual time records and that such records include supervisory approval. Implement compensating …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to ensure that the payroll is accurate. Review payroll records for error. Document procedures to ensure that the … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Village of Argyle – Water Billing and Collections (2023M-148)
… accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… for the period January 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in … operations for the period January 1 2013 through September 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Board did not conduct an annual audit of the Treasurer’s records. The Board did not adopt an annual budget. The Board … the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare and adopt an annual budget. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record … payment. Key Recommendations Maintain accurate accounting records. Establish procedures to account for all collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Applying for Benefits – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1509/applying-benefitsAccidental Death Benefit – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/accidental-death-benefitOrdinary Death Benefit – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/ordinary-death-benefitLeaves of Absence – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/leaves-absenceEnding Your Membership – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/ending-your-membershipRetirement System Membership – New Career Plan for ERS Tier 2 Members
… for ERS Tier 2 members covered by Sections 75h and 75i Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1509/retirement-system-membership