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Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the … is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Village of St. Johnsville – Records and Reports (2015M-1)
… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … Compare reconciled bank balances with the cash balances in the accounting records and investigate and correct …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of any resulting contract and thereby necessitate a new procurement with more extensive outreach efforts. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson 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-22IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project … Control section in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewState Agencies Bulletin No. 1914
… time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … to the JCF after the due date. On average, reports were 14 days late. Prior to 2017, the code enforcement department did …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214East 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-223Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown 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-374Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… did not review monthly bank statements and canceled check images, receive monthly financial reports, audit bills … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
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)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Minerva Central School District – Payroll (2016M-18)
… through November 30, 2015. Background The Minerva Central School District is located in the Town of Minerva in Essex … Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Nyack Union Free School District – Reserve Funds (2014M-185)
… Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185