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Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… to the bookkeeper to record in the accounting records. We could not determine whether 75 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … that all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. … corrective action. Appendix B includes our comments on issues raised in the Library’s response letter. … …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… recorded and deposited timely. Ensure all cash receipts records and supporting documentation are retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Dayton – Financial Condition (2013M-90)
… of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90East Meredith Rural Fire District – Financial Activities (2021M-26)
… disbursements totaling $11,478. Audit the Treasurer’s records. While we found that financial transactions were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted … of interfund loans to determine the actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by time records that reflect the actual hours worked. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialMarcellus Central School District – Procurement (2016M-230)
… The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through … without the benefit of competition, as required by the procurement policy. District officials made 15 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted … be his responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the District was overbilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… employees’ vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 … leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were overpaid 55 days totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Hector – Employee Compensation (2024M-85)
… 10 employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and approve employee salaries or pay rates by position and/or employee name, and adopt resolutions for …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Lead Poisoning Prevention Program
To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… with an invoice number that has already been processed by a Business Unit to the vendor in the Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/140th (.71 percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planCUNY Bulletin No. CU-353
… Purpose To explain procedures for processing the December 2008 Uniform Allowance Payment … The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 14, … for adjustment amounts. December 2008 Uniform Allowance Payments should be submitted on the Time Entry page as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceOversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… than 45,300 total units. Each development is administered by either a Board of Directors (cooperatives) or a managing … on a manually maintained waiting list (list) created by HPD staff and subsequently maintained by the respective managing agents. As vacancies occur, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists