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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … Recommendations Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Dansville Central School District – Separation Payments (2016M-102)
… District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Tier 6 Defined Contribution Plan Option
… employees of their right to join the Retirement System. In addition, you must report mandatory members to us, unless …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … received costly payments due to long-term practices related to Hours of Service that may have been avoidable. For …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followVillage of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … and as a result, 54 percent of the employees we reviewed carried over vacation leave from year to year, even though it …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District … for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Watertown – Information Technology (2017M-184)
… City officials adequately safeguarded personal, private and sensitive information on City servers and in its … Jefferson County and is governed by an elected five-member Council. General fund budgeted appropriations for the 2016-17 … for granting, revoking, modifying and monitoring access rights to the City’s network and financial system. The …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… to productive use. Property sales requiring significant renovation or improvement are subject to an enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesMadison County - Claims Audit and Payment Process (2019M-142)
… approval. Ensure the Treasurer controls her signature when it is applied to checks. Discontinue allowing the credit card … of our findings and recommendations, but indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left … requirements. Develop written policies and procedures for the type of records needed to request, approve, earn, use …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. During fiscal years 2018 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly reports that …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andState Agencies Bulletin No. 1684
… report will show three months of reissued payroll checks dating back to the voucher creation date. Please note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkState Agencies Bulletin No. 1384
… COA conversion and the impact to the current queries used for accounting data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financial