Search

Claryville Fire District – Budgeting Practices (2014M-59)

… needs without sufficient information. The District does not have a written capital plan, with an equipment …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with … and take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

New Hope Fire Department – Board Oversight (2017M-298)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate … and update the bylaws, or adopt policies and procedures, to establish internal controls and provide guidance for cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Village of Dansville – Water and Sewer Operations (2017M-273)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Newark Housing Authority – Information Technology (2017M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Broome County – Financial Condition (2017M-187)

… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … annually used $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Rutland Fire District – Board Oversight (2017M-262)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262

CUNY Bulletin No. CU-383

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-and

State Police Bulletin No. SP-168

… Purpose To notify agencies of a new long term care deduction code 526 … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pba

State Police Bulletin No. SP-152

… notify agencies of new voluntary deduction code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent Association (PBA). Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fund

Norwich City School District - Fund Balance Management (2018M-198)

… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198