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City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative … By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key … as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Tri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background … four council members, is the legislative body responsible for managing Town operations. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Unified Court System Bulletin No. UCS-328
… provided the employee has a Payroll Status of Active or Leave With Pay or Leave of Absence with Reason Code WDL on or after the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 2036
… to increase the amount of EXD from $3,825 to $5,000 for all employees receiving the April 2022 Retroactive … OSC will automatically calculate retroactive adjustments for Time Entry earnings that are calculated by the system … the April 2022 Retroactive Increase to Expanded Duty Pay for Bargaining Unit 31 eligible employees not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… It also established the Paycheck Protection Program (PPP) and expanded the U.S. Small Business Administration’s … existing Economic Injury Disaster Loan (EIDL) Program. PPP loans supported 62 percent of firms and 70 percent of … Consolidated Appropriations Act added $284 billion to the PPP program, ending March 31, 2021. Other relief provisions …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryIX.7.K Record Retention – IX. Federal Grants
… for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal records, … to fiscal matters. Documentation of final acceptance by grantor and closure. Any other information that may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsBenefits
… to opt-out of their insurance coverage in exchange for an incentive payment. Productivity Enhancement Program (PEP) …
https://www.osc.ny.gov/jobs/benefitsInternal Control
… Standards for Internal Control in the Federal Government (Green Book) Provides a framework that incorporates the …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlVillage of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280City of Mount Vernon – Payroll (2014M-347)
… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347