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Cost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm … registered and licensed to practice in New York State; have or develop expertise in district financial operations, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… auditor to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt … faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. … Plainedge Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Police Bulletin No. SP-132
… Purpose To notify the agency of the separation of Deduction Code 309 … paycheck stubs and advice statements. PBA requested OSC to provide a separate deduction code for each of their four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment Information and Eligibility Criteria Division of State Police employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Division of State Police employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… was required to obtain an independent audit, but did not do so. The Company has not filed Form 990 with the IRS since …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise entitled by …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises … the recapture of financial assistance if businesses fall short of their performance goals. Monitor whether PILOTs are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andBarker Central School District – Payroll (2023M-19)
… officials generally agreed with our recommendations and have initiated or indicated they would initiate corrective … with certain findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined … assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets … fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Copiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli Announces Robin Lois to Oversee Local Government Division
… and understands that strong fiscal controls are needed to ensure that government resources are used efficiently,” … said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer dollars, while offering them the assistance they need to better serve their constituents.” Lois served as Dutchess …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionTown of Gorham – Procurement (2024M-7)
… and determined 12 purchases totaling $3,736 did not have adequate supporting documentation to indicate they were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… take upon occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … Village has not established a process for staying current on water system cybersecurity threats. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11