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East Meredith Rural Fire District – Financial Activities (2021M-26)
… receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and … additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … agreed with our recommendations and indicated that they have initiated or planned to Initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
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)
… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and loss. Officials also … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate … Know the Treasurer did not comply with water and sewer Village laws and codes resulting in $29,300 in penalties not … Determine whether the Village of Montgomery Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… event could include a major natural disaster such as a flood, or something smaller, such as malfunctioning software …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… may, by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … and included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are … to report fee earnings plus retirement service credit. When this code is used, the number of days of service credit … To instruct agencies when to use the FRC earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditAlexander Central School District – Financial Management (2020M-64)
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of East Hampton - Budget Review (B20-7-10)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue … 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Newfane Central School District – Financial Management (2020M-88)
… and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund balance … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent … fund balance to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Oneida City School District – Information Technology (2020M-80)
… Ensure that a comprehensive written disaster recovery plan is developed and shared with key District officials. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Westfield, Town of – Financial Management (2013M-389)
… Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to the … Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs between …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresVillage of Arkport - Information Technology (2019M-203)
… Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT … comprehensive IT security policies, periodically review and update all IT policies and procedures to reflect changes in technology and the …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… of each claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Hounsfield - Claims Auditing (2019M-215)
… and deliberate audit of claims and ensure each claim is adequately supported before approving it for payment. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Deerpark – Budget Review (B6-14-17)
… respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s preliminary …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Village 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-54Village of Port Chester - Dual Employment (2018M-91)
Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91