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North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that the Treasurer maintains complete, accurate and timely records and submits monthly and annual financial reports to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … and District officials have withheld significant funds from productive use and levied property taxes that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… two schools with approximately 735 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and … statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Somers – Justice Court (2013M-198)
… of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198State Agencies Bulletin No. 1914
… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… State Board of Regents in 1988. The Library is governed by a Board of Trustees comprising seven elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewWilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Poquott – Justice Court Operations (2019M-214)
… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214State Agencies Bulletin No. 1907
… appear on the report. o Verify the employee date of birth by following your established agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system