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Town of Oneonta – Town Clerk (2021M-59)
Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Cuba-Rushford Central School District - Financial Management (2020M-7)
… and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Town of Yorktown - Information Technology (2020M-16)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, … Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Total Receipts – 2021 Financial Condition Report
… tax base may force spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… District would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Town of Randolph – Justice Court Operations (2021M-76)
… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Agencies Bulletin No. 1950
… State Agencies Bulletin No 1950 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsIX.8 Federal Grant Refunds – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from … Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to the fund from which the … Amounts received by state agencies that represent a return of monies paid from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Hudson Housing Authority – Information Technology (2019M-224)
… banking agreements. Sensitive information technology (IT) control weaknesses were communicated confidentially to … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Mooers - Procurement (2020M-55)
… Audit Objective Determine whether Town officials procured goods and services in accordance with Board policy and … in compliance with statutory requirements. Procure goods and services not subject to the competitive bidding … Determine whether Town officials procured goods and services in accordance with Board policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Mooers - Highway Asset Accountability (2020M-35)
… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key … The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … $4,841. Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Kiantone – Town Clerk (2014M-273)
… and interest due the Supervisor. The Clerk did not record or deposit collections in a timely manner. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Total Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in … spending reductions, increased taxes or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsGreater Amsterdam School District – Capital Project (2022M-50)
… audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the … the claims auditor audits and approves all claims prior to payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… School District (District) officials appropriately track and inventory information technology (IT) equipment. Key … Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did not maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… most in need to make up for learning loss, while pandemic relief funds for education are still available. New York’s … FIGURE 5: New York State Allocations of Federal Pandemic Relief for Education (in millions) Coronavirus Aid, Relief, and Economic Security (CARES) Act Coronavirus …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recovery