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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted … reserves or reduce District property taxes. Ensure that student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceAccounts Payable Advisory No. 9
… Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridVillage of Quogue – Justice Court (2015M-18)
… all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… performed reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the CPF bank account during the audit period, we reviewed 10 deposits totaling $41.7 million. All 10 deposits we reviewed were properly receipted, deposited …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-422023 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsTown of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… accounts by the housing assistant supervisor and the account clerk. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260X.4 Overview – X. Guide to Vendor/Customer Management
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewLoan Payroll Deductions – Enhanced Reporting
… salary deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCanastota Central School District - Financial Condition Management (2019M-174)
… overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the … were overstated by a combined total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below the statutory limit from 2015-16 through 2017-18, recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … operations for the period January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362