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Town of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Fort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andVillage of Yorkville – Budget Review (B3-13-7)
… year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7State Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the … 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… may not have been entitled to during our audit period. The health insurance buyout calculations are not reviewed … Recommendations Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the … Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Key Findings Agency officials did not: Have adequate controls in place to help ensure that all cash …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Benson - Disbursements (2019M-54)
… totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… particularly regarding PWS compliance as well as system and procedural controls. In addition, there are emerging … continues to study to determine whether maximum limits and regulations are appropriate. Key Finding We found that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVillage of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in … to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. … Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… who wish to transfer the charge for their advances from an old fiscal year appropriation to a new fiscal year appropriation must submit an AP Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOverview – Enhanced Reporting
… Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward … We must receive your monthly report by the seventh day of the month following the report period. For example, the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewPoughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166