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Little Flower Union Free School District – Fixed Assets (2022M-78)
… School District (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has … Free School District District officials properly recorded and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Lyons Central School District – Payroll 2022M-71
… ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two … one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Irvington Union Free School District – Fixed Assets (2022M-89)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed … These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Village of Hancock – Insurance Withholdings (2022M-108)
… insurance premium contributions were accurately calculated and collected. Key Findings Village officials did not ensure … insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use … by the Board. Update the electronic banking policy and disseminate it to all authorized online banking users. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Groton – Highway Department Asset Accountability (2022M-117)
… the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain … costing less than $5,000, procedures for adding new assets and necessary detailed information to properly identify …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… School District (District) officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userChenango Forks Central School District – Nonresident Tuition (2020M-69)
… School District (District) officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a clear and comprehensive nonresident admission/tuition policy. As a … should have been classified as a nonresident student and should have been billed tuition. In addition, some …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Adams – Justice Court Operations (2020M-163)
… Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during our audit period. However: None of the … of $1,104. The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Baldwin – Claims Auditing (2023M-113)
… the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. Key Findings The … to insufficient documentation, we were unable to determine and the Board was unable to support it approved claims before … claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements … payment. We reviewed 171 disbursements totaling $381,186 and determined that 34 (20 percent) totaling $30,126 were not … totaling $4,530 lacked a payment authorization date, and seven disbursements totaling $1,371 were not adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5SUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1209 issued August … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… Purpose To inform agencies of new earnings codes and procedures for processing the 2013-2015 UUP Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1209 issued August … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesSullivan West Central School District - Retiree Health Insurance (2019M-196)
… pdf] Audit Objective Determine whether District officials and personnel ensured that health insurance contributions … from eligible retirees were properly billed, collected and deposited.. Key Findings District officials did not … insurance contributions were properly billed, collected and deposited. Officials did not: Adequately segregate duties …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating … such as designating someone to review bank reconciliations and other supporting documentation. The Treasurer, Clerk and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174