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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Charlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199State Agencies Bulletin No. 1797
… (k) (6) (D) (ii) will increase to $285,000 for the 2020 calendar year. Affected Employees Employee who are members of … PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Hudson Housing Authority – Information Technology (2019M-224)
… Objective Determine whether Authority officials ensured IT systems were adequately secured and protected against … adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have … banking agreements. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Easton – Sales Tax Allocation (2014M-355)
… our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June … $1.2 million. Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce … tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Mount Markham Central School District – Financial Management (2020M-39)
… financial plan. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through March 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State contract vendors in 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2013 through … five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67State Agencies Bulletin No. 2196.1
… been paid by multiple agencies in the same Employee Record Number since the effective date of the increase, all … current Department on their Job Data Record ID: Employee’s Identification Number Empl Record: Employee’s record number … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedState Agencies Bulletin No. 2196
… Purpose: The purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s … of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … for a retroactive increase and has been paid by multiple agencies in the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-public