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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Bainbridge Fire District - Board Oversight (2018M-252)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls over … financial activities to safeguard assets. Key Findings District officials established adequate controls to help …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173State Agencies Bulletin No. 901
… April 3, 2009, OSC will process the following: Terminate all recipients of the annuity payments from PayServ, the … of TER/TER (Term), effective March 1, 2009. Inactivate all Position numbers associated with the annuity, effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent of … should monitor the completion of annual SHP Training by all employees and elected officials. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees … agreed with our recommendation and indicated they planned to initiate corrective action. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Almond - Tax Collection (2019M-188)
… whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329State Agencies Bulletin No. 1660
… Eligible new employees who have not opted to become a union member will see a $0.00 current Agency Shop Fee … the calendar year. Eligible employees who opt to become a union member will see the appropriate current and YTD union … agency shop fees from being automatically deducted from employee paychecks. Until these changes have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesRochester City School District – Payroll and Procurement (2016M-435)
… of Audit The purpose of our audit was to determine if the District properly calculated and adequately supported … July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… As a result, we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … under these sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the … sections of this guide. It is the policy of OSC that all State agencies obtain the most economical and beneficial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Oversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followV.3.H Category Code – V. Chart of Accounts (COA) Governance
… Codes are only available in the Purchasing module. All Category Codes are mapped to the appropriate Account … and reporting; therefore, the long-term goal is for all agencies to use Category Codes on all supported transactions. For further information, refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… transactions. It is considered a statewide ChartField and has been configured under the SHARE SetID, which means … digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesTown of Ellery – Justice Court (2014M-269)
… during our audit period. Key Findings The Clerk controlled all aspects of the Court’s cash collection, recording and … financial records and apparently misappropriate funds. Not all collections from individuals had corresponding duplicate … Clerk’s duties. Ensure that signed receipts are issued for all moneys collected and compare duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269