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Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Wappingers Central School District – Professional Services (2022M-88)
… audit period. Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure … officials generally agreed with our recommendations and have indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… balance appropriated to finance operations. Accurately project the amount of available fund balance prior to …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Andes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59South Mountain Hickory Common School District – Financial Management (2022M-49)
… Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … to reduce the tax levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. … Determine whether the South Mountain Hickory Common School District District Trustee and District Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWatervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Village of Palmyra - Justice Court Operations (2019M-202)
… the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Dayton - Fund Balance Management (2019M-221)
… Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway … multiyear financial and capital plans and written fund balance and reserve fund policies to help guide the budget …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221East Quogue Union Free School District - Claims Auditing (2019M-78)
… the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were listed to indicate audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78CUNY Bulletin No. CU-382
… Tax Arrears 604 TIAA After Tax Arrears * Note : A special program will be run to identify Inactive employees with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtUnified Court System Bulletin No. UCS-335
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … the employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Alternative and OutofService Death Benefits …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsCost-Saving Ideas: School District Auditing – Audit Committee
… must develop and operate under a charter. Who qualifies Candidates should collectively possess knowledge in … auditing, financial reporting and district finance. Candidates may include: a board member, a nonmember as a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258