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Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… and received speech, occupational or physical therapy services during 2019-20. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… a breach notification policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… Unneeded network user accounts can be potential entry points for attackers and could be used to inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… contract settlements. The proposed budget complies with the tax levy limit. Key Recommendations Include a tax …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Arlington Central School District – Network User Accounts (2021M-110)
… include 116 generic accounts, 27 employee accounts, five contractor accounts, one former employee account and one …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Village of Bainbridge – Financial Operations (2014M-227)
… through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-2272022 Black History Month Celebration
… Director of People for the American Way. Click below to hear from these prominent black leaders who advocate for … of Black Americans throughout history, and calls attention to the ongoing systemic racism and inequality they face. Each … Month event honors progressive black leaders who work to uplift their communities and the State in effort to …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… the federal creditor agency must provide each debtor with: A written notification of the nature and the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final … request the project be closed in the SFS by notifying the OSC Bureau of State Accounting Operations at FederalGrants@osc.ny.gov . This will prevent agencies from processing any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… fund balance and reserve policies. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. … accounted for all waste water capital project activity in the sewer operating fund instead of in the capital projects fund. The Board did not establish an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Knox – Town Clerk (2020M-72)
… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an … to available cash. Perform an adequate annual audit of, or cause an audit of, the Clerk's records and reports. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. Officials did not properly segregate …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Accounts Payable Advisory No. 68
… agencies must follow when procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving services … agencies must follow when procuring and paying for moving services from the Office of General Services centralized …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets … for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) … percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Liverpool Central School District – Information Technology Assets (2020M-59)
… installed on District computers. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59