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Galway Central School District - Fund Balance Management (2017M-267)
… at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted … overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through 2016-17. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… officials ensured that the Information Technology (IT) system was adequately secured and protected against … $26,754. Authority officials did not adopt comprehensive IT policies or a disaster recovery plan. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… and highway funds for 2017 totaled approximately $535,000. Key Findings The Town accumulated significant fund balance in … over the disbursement process to safeguard Town money. Key Recommendations Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… the 2017-18 fiscal year total approximately $2.4 million. Key Findings Of 40 claims examined totaling approximately … Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of quotes as …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key Finding The Office has made progress with … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationMaximus, Inc.
The objective of our examination was to determine whether the Department of Health DOH followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incTown of Red Hook - Financial Condition (2018M-171)
… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Concord Industrial Development Agency – Agency Management (2015M-61)
… for 2015 are $9,700. Key Finding The Board has not taken sufficient action to initiate new projects and … undertaken no new projects since 2012 and the Board has not actively pursued new sources of revenue or taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementWebster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Accounts Payable Advisory No. 47
… accepts the PCard for payment. However, agencies may not use the PCard to purchase from agency-specific contracts because expenditures are not captured on the year-to-date and life-to-date amounts on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePortville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an … to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the entire Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73State Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in … be marked as “Cashed” using this check box. These changes have been added as part of the new uncashed payroll check … Paychecks cashed before September 6, 2016 will not have the “Cashed” box checked. Paychecks that are split and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition