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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTown of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The Board has not … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar amounts of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and … use. Key Recommendations Revise the procurement policy to provide guidance on seeking competition for professional …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accurately record the number of tickets sold and may not have collected and reported the correct amount of … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Otsego County – Cost of Temporary Housing (2015M-97)
… totaled almost $1.9 million. Key Findings County officials have not taken steps to effectively manage costs. The …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Vendor File Advisory No. 11
… ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to the correct bank account or address. The “Location” …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationState Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… the higher the employer’s annual payment is likely to be. The total number of billable (active) members as of … Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit … results in a higher annual cost. Employers can also choose to offer improved retirement plans or optional benefits (for …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentXV.16.B Sole Custody Reporting – XV. End of Year
… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVillage of Mill Neck – Financial Management (2014M-358)
… 2011-12 through 2013-14 fiscal years. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. … Village of Cape …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … The Village paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … obtain the proper number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance … Recommendations Review and update the procurement policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377