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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. Background … The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Livonia Central School District – Software Management (2016M-293)

… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Alexandria Central School District – Financial Condition (2016M-5)

… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Town of Franklinville – Procurement (2024M-56)

… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … and former Town Supervisor (former supervisor), who served as the Town’s chief financial officer, were not …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Chenango Forks Central School District – Financial Condition (2014M-98)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98

Town of Scriba – Board Oversight (2017M-83)

… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Village of St. Johnsville – Records and Reports (2015M-1)

… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Somers – Justice Court (2013M-198)

… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

Wilson 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-22

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

State Agencies Bulletin No. 1914

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association

Village of Poquott – Justice Court Operations (2019M-214)

… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … 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-214

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … date, and claims totaling more than $1,400 were paid for a service contract which was expired. Informal procedures …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133

State Agencies Bulletin No. 1907

… Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A … funded by economic development grants, bank financing and private moneys from the developer. The facility opened in … failed to properly administer some aspects of the grants and may have to pay for a required audit because the …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374