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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 … stop ORP and VDC contributions when an employee’s pensionable earnings reach the $290,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCanaseraga Central School District - Financial Management (2019M-104)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Kings Park Central School District – Fuel Inventory (2015M-282)
… of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory for the period … through July 31, 2015. Background The Kings Park Central School District is located in the Town of Smithtown in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… July 1, 2012 through October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … if the amount reserved are necessary and reasonable. … Sullivan West Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, … and grandfather in the world. My brother James and I are grateful for the expressions of support offered by so … during dad's last days, the dedicated staff of Hospice are truly a blessing and we are so thankful for their mission …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… to withhold or reduce certain federal payments for the purpose of collecting delinquent non-tax debts owed to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeCambria Housing Authority – Financial Management (2015M-316)
… Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through … The Authority, which was established pursuant to New York State Public Housing Law, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Tully Central School District – Network Access Controls (2021M-138)
… were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials … network user accounts, including 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded network user accounts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Dansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225City of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City operations. The City’s adopted general fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Canandaigua City School District – Procurement of Professional Services (2015M-133)
… and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background … has approximately 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 … Findings The District did not properly seek competition for 14 professional service providers totaling $477,235. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mGreenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… Audit The objective of our audit was to determine if the District’s controls over certain cash receipts were adequate … March 31, 2016. Background The West Genesee Central School District is located in the Towns of Camillus, Geddes, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Addison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … 2012. The County Department of Public Works is responsible for the maintenance and monitoring of 104 County-owned … of bridges. The DPW operating budget was $31.6 million for the 2012 fiscal year. Key Findings The County has a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7