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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Wilson 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-44

Union 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-insurance

Accounts Payable Advisory No. 9

… must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment … day, and two-digit year of the invoice ending service date. For information on how to process payments to National …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Village 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-18

Village 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-29

Van 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-condition

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… Key Findings Town officials ensured the CPF collections we examined were properly supported, recorded, and deposited … Town officials also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly … made to the CPF bank account during the audit period, we reviewed 10 deposits totaling $14.5 million. All 10 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… $105 million paid during the audit period, we reviewed 36 disbursements totaling $7.3 million. All 36 disbursements were adequately supported and approved prior …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Ulster 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-42

2023 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

Town of Stockport – Disbursements (2013M-216)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

X.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-overview

Loan 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-deductions

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… of receipt exists and maintain a cash receipts journal to account for all fees collected. Ensure that water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and