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IX.7.K Record Retention – IX. Federal Grants
… and disposition schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two … employed by corporations that were awarded contracts for the District’s capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central … district to fund her personal shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … of approximately $5,620 from the Court. The Justices did not perform bank reconciliations or accountability analyses. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Village of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five … The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143. Key Recommendations Ensure tentative and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Groveland – Fiscal Oversight (2014M-285)
… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Exeter – Records and Reports (2015M-23)
… a population of approximately 990. The Town is governed by an elected five-member Town Board. The Town’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Reporting Workers' Compensation Benefits – Legacy Reporting
… compensation benefits can be paid to your employees in three different ways. How your employees are paid those …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Jewish Board of Family and Children Services, is governed by an appointed seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to … Adhere to statutory requirements by seeking competition when purchasing a truck and related equipment totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124State Agencies Bulletin No. 180
… about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined … or Reinstatement from Leave. Questions Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLyons Central School District – Payroll 2022M-71
… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Norfolk Fire District – Board Oversight (2022M-109)
… Key Recommendations Audit and approve claims before they are paid and annually audit the Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … July 1, 2020 and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the … claims for reimbursement. Except as specified in Appendix B, District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… [read complete report - pdf] Audit Objective Determine whether the Village of … (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials properly recorded … in their response. … Determine whether Little Flower Union Free School District District officials properly recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84