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Lockport Public Library – Claims Processing (2015M-192)
… in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from … Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily responsible …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Village of Silver Springs – Water Accountability and Billing (2015M-139)
Village of Silver Springs Water Accountability and Billing 2015M139
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewBeacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Maine-Endwell Central School District - Leave Records (2019M-40)
… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and … proposals or quotes, for the procurement of professional services. Key Recommendations Follow competitive bidding … Determine whether goods and services were procured in accordance with the Towns …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Unified Court System Bulletin No. UCS-289
… year of current grade 0004 04 with 2 digit year for future application of Judicial Law Section 37.9 5555 The appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDelaware County – Assigned Counsel (2016M-384)
Delaware County Assigned Counsel 2016M384
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Rockland – Budget Review (B6-16-19)
County of Rockland Budget Review B61619
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate 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)
… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools …
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-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 … Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… of the Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … processed in Pay Period 17L for paychecks dated 12/05/12 Payment Information and Eligibility Criteria Troopers, … in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 … Information and Eligibility Criteria Division of State Police employees represented by Bargaining Unit 62 shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town … The Board did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCost-Saving Ideas: School District Auditing – External Auditor
… to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to … and procedures; and provide an affirmative statement that the individual or firm is independent of the district as …
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)
… Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Child and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department … was to identify potentially inappropriate Child and Dependent Care credits credits processed by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit