Search
Village of St. Johnsville – Records and Reports (2015M-1)
… the fiscal year. Audit the Clerk-Treasurer’s records and reports annually or engage the services of an independent … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
Town of Grafton Internal Controls Over Claims Auditing 2013M133
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)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… did not effectively manage the District’s fund balance. As a result, the District levied more taxes than needed to fund … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance … and indicated they will take corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials and employees adhere to the procurement policy. Familiarize themselves with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (City) Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured … Key Findings The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 25, 2013. Background The Town of Richmondville, located in Schoharie County, is governed by an elected five-member … residents. A project to redevelop commercial property in the Town cost approximately $5.6 million, funded by … and private moneys from the developer. The facility opened in October 2012 but was forced to close 11 months later …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village 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 … deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Utica City School District - Payroll (2018M-175)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time clock system entries … are authorized by the Board before being paid. Ensure manual adjustments for missed punches into the fingerprint …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… audit was to assess the internal controls over selected College financial operations for the period September 1, 2012 … August 31, 2013. Background North Country Community College is located in Essex County and is governed by the … nine appointed members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsSUNY Bulletin No. SU-307
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyDivision of Housing and Community Renewal Bulletin No. DH-34
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Effective Date(s) 10/2/08 … if the employee: has completed one (1) year of service in such grade by October 1, 2008; and did not receive a Performance Advance in April 2008; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-34-october-2008-performance-advances-and-longevity