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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Bainbridge – Financial Operations (2014M-227)
… The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109State Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. … is appointed by the Village Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. … for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were adequate and operating effectively for the period January 1, 2013 … if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
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)
… and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 (46 percent) within … 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or …
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)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
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
… Operations (GFO), Chapter XII, Section 10.D – Monitoring Moving Service Guidance: This section provides guidance on … agencies must follow when procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving services contract is a multi-award contract that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Westfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389City of Middletown - Information Technology (2018M-235)
… all phases of a transaction. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17