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Overview – Travel and Conference Expense Management
… and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that … school district. In addition to policy development, this guide also includes practical discussions on establishing … One of the purposes of this guide is to provide you with an overview of key elements that …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid … Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hilton Central School District – Network Access Controls (2022M-200)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Tyre - Long-Term Planning (2019M-61)
… plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Poughkeepsie City School District - Payroll (2019M-110)
… whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported. Key Findings Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven … whether District officials ensured that payroll payments and leave accruals were accurate properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Marcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, … the Town of Greenville in Orange County. The District is a district corporation of the State, distinct and separate … The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Sullivan County Community College – Information Technology (2017M-123)
… September 1, 2015 through February 27, 2017. Background Sullivan County Community College is part of the State … Sullivan County Community College Information Technology …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… period July 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. … Yorktown Central School District Procurement and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mNewark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282