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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

State Agencies Bulletin No. 147

… System. This earnings code replaces the FEE earnings code for ERS employees. Agency Instructions On the time entry … Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money earned for the pay period Questions Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Alexander Central School District – Financial Management (2020M-64)

… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of East Hampton - Budget Review (B20-7-10)

Determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2021 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Oneida City School District – Information Technology (2020M-80)

… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … corrective action. … Determine whether the Oneida City School Districts District network was adequately secure to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Westfield, Town of – Financial Management (2013M-389)

… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… action. Appendix B includes our comments on issues raised in the College’s response letter. … Determine whether College …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Village of Arkport - Information Technology (2019M-203)

… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Hounsfield - Claims Auditing (2019M-215)

… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … Eleven claims totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Town of Deerpark – Budget Review (B6-14-17)

… 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 Deerpark, located in Orange County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Village of Maybrook – Financial Condition (2020M-54)

… revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Village of Port Chester - Dual Employment (2018M-91)

… certified by the employees or verified by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Laurens - Budget Review (B4-14-21)

… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … of $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … as requiring at least two people to count and certify the money collected at fundraising events. Document the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Town of Shawangunk - Sewer District Charges (2018M-122)

… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually to determine the appropriate rates to be charged to users based on annual expenses. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

audit school district Amherst

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. … audit school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Long Lake Central School District – Capital Project (2021M-183)

… contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results District … and audited and approved by the claims auditor before payment. Reviewed and approved all eight change orders … contracts and claims monitored and accounted for its 2021 capital project project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183