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Use 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-followNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … Development Agency is an independent public benefit corporation created under New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectAccounts 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-useState 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-paycheckTuckahoe 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-73Examination of Island Peer Review Organization
… Findings We found the Department approved payments to IPRO for subcontractor expenses that were not allowable under the …
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-109Bus Driver Licensing (Follow-Up)
… included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial report, issued on June 13, … we sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followBolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly receipted, recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Erie County Water Authority – Information Technology (2018M-9)
… environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … and ensure that accounts are periodically reviewed for necessity and appropriateness. Review the Internet usage …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Clifton-Fine Central School District – Financial Condition (2017M-297)
… and the use of fund balance in the annual budget. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297