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Town of Oneonta – Town Clerk (2021M-59)

… Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Town of Greenwich – Purchasing (2020M-135)

… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without … card to make 160 personal purchases totaling $12,938, for which the Town incurred approximately $3,774 in interest …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Charlotte Valley Central School District - Information Technology (2019M-27)

… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Village of Gowanda - Sewer Financial Operations (2019M-199)

… based on actual expenditures. Village officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

State 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 … Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … The purpose of this bulletin is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)

… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51

Little Falls City School District - Financial Condition Management (2019M-67)

… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable … and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… The product code field can also be used in conjunction with the account code, to provide a lower level of detail for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate … reimbursement for eligible services provided. Review all unclaimed services identified in this report and submit any …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment … liability (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

State Comptroller DiNapoli Releases Municipal Audit

… Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and update routinely or when … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Mount Markham Central School District – Financial Management (2020M-39)

… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Town of East Hampton – Budget Review (B7-15-19)

… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of Mooers - Highway Asset Accountability (2020M-35)

… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35