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Copiague Fire District – Credit Card Purchases (2019M-98)
… complete report - pdf ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance by $5,047. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Albion – Financial Management (2021M-29)
… complete report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and … realistic and structurally balanced budgets. Key Findings The Board generally developed realistic budgets. However, the budgets were not structurally balanced. The Board used …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Oneonta – Town Clerk (2021M-59)
… complete report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited … and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) … (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… complete report - pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) … controls over collections and disbursements. Key Findings The Board did not fulfill its fiduciary responsibilities to … over collections and disbursements. As a result, neither the Company nor we were able to confirm all money was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andMount Morris Central School District – Online Banking (2022M-99)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) officials … bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank agreement sufficiently details online …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Canandaigua City School District – Procurement (2022M-141)
… District (District) officials competitively procured the facilities and transportation departments’ goods and … Key Findings District officials did not always ensure the facilities and transportation departments’ goods and … totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Scarsdale Union Free School District – Overtime (2022M-105)
… complete report – pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials … was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at … for supervisory review of hours worked to ensure the accuracy of overtime charges. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105East Aurora Union Free School District - Procurement (2023M-125)
… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) … goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not … services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Deposit – Claims Auditing (2023M-173)
… report – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) … adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) … realistic budgets and managed fund balance. Key Findings The Board did not adopt realistic budgets or manage fund … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Hunter – Financial Operations (2023M-164)
… complete report – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Town Clerk (2023M-31)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly … reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, … or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… complete report – pdf] Audit Objective Determine whether the Gilboa-Conesville Central School District (District) … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… complete report – pdf] Audit Objective Determine whether the Babylon Union Free School District (District) claimed … for all eligible Medicaid services provided. Key Findings The District did not claim any Medicaid reimbursements to … their position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Chautauqua Lake Central School District – Procurement (2024M-3)
… (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District officials deviate from … District officials procured fuel in compliance with the Districts procurement policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Corning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and … totaling approximately $19.5 million and determined that: The claims auditor, who is an employee of the Greater …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… complete report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) … annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Agencies Bulletin No. 433
… for processing Step 3 Out-of-Title Grievances and the new earnings code S3G . Affected Employees Employees eligible for the awards Effective Date(s) Immediately Background Pursuant to the negotiated agreements, employees in the Administrative, … procedures for processing Step 3 OutofTitle Grievances and the new earnings code S3G …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesState Agencies Bulletin No. 322
… provide agencies with schedule for payroll submission and the availability of dates for payroll reports and files. … 2002 - 2003 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period (Wednesday). For agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-files