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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… were developed. While we found that the Treasurer does submit monthly financial reports to the Board, the … performs all duties with no Board oversight. The Board does not conduct an annual audit of the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s records annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which … one of whom also serves as the Chairman of the Board. The County’s budgeted general fund expenditures for the 2012 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andControls Over Cash Advance Accounts
… total disbursements for a month in our scope period were $891. The average monthly disbursements totaled $115. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsTown of Pittsfield – Disbursements (2013M-82)
… 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain tests to ensure that 35 … totaling $886 − that did not have an approved timesheet on file to verify that they were paid for hours actually … of the Supervisor’s records for the 2011 fiscal year. Key Recommendations Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of … checks when they are signed. The Town’s payroll-processing contractor and postage-servicing contractor made withdrawals directly from the Town’s bank …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight … The purpose of our audit was to review the Boards oversight …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Newfield – Selected Financial Activities (2013M-2)
… to agree to the bank balance. The monthly and the last two annual reports were not consistently provided by the … water of 39 percent was substantially more than the Environmental Protection Agency (EPA) industry standard, costing the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Borough of Manhattan Community College: Controls Over Bank Accounts (Follow-Up) (2017-F-25)
To determine the extent of implementation of the three recommendations included in our initial report, Borough of Manhattan Community College: Controls Over...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f25.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92), 90-Day Response
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92-response.pdfOffice for People With Developmental Disabilities Fuel Card
… properly secured and employee PINs are kept confidential. Train employees and supervisors on proper use and accounting …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardHigher Education – 2022 Financial Condition Report
… compared to 2011-12. The State has a higher proportion of private college attendance than most states, or 42 percent compared to 23 percent of students nationwide in spring 2022 according to the … Online course enrollment for the State University of New York (SUNY) increased by 87.2 percent in the 2020-21 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationPost Retirement Reporting
… (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. Annually report all … annual reporting requirement. No action is required. Set Up Your Enhanced Reporting Transition Plan Today All … required to annually report retirees who worked for you. Sign in to Retirement Online . From Account Homepage, click …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingReview Invoices, Purchase Orders and Payments
… the Vendor Self-Service Portal. The online service allows you to search for invoices, purchase orders and payments … the Vendor SelfService Portal The online service allows you to search for inv …
https://www.osc.ny.gov/state-vendors/portalOverview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overview