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Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… four years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not … comprehensive multiyear financial and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateVillage of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Penfield Central School District – Procurement (2022M-76)
… could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State … Officials could not provide written justification for selecting the parcel that was purchased or an analysis or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76City of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time and attendance and leave accruals for the … related to payroll. The payroll administrator and payroll clerk, with no independent review, created computerized …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Stockport – Disbursements (2013M-216)
… the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. … members. The general and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, … check sequence was complete and all checks were accounted for. Five out of 674 checks totaling $6,257 were issued and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Darien – State Contract Loader Purchases (2013M-88)
… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. … and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million. Key Finding Town officials did … that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Chestertown Fire District – Claims Processing (2016M-387)
… 1, 2015 through July 31, 2016. Background The Chestertown Fire District is a district corporation of the State, … is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387IX.7.K Record Retention – IX. Federal Grants
… all applicable federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionOtisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … can alert you to changes in expenditure trends and areas for possible improvement and investigation. The following are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services Administration, Domestic Per …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references