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Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Copenhagen Central School District - Procurement (2019M-238)

Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… saved taxpayers approximately $100,066 during our audit period. Three employees received $34,738 in health insurance … that they may not have been entitled to during our audit period. The health insurance buyout calculations are not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Management of Energy Consumption

… Purpose To determine whether Office of Children and Family Services (OCFS) officials have … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 … To determine whether Office of Children and Family Services officials have been …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Selected Aspects of Discretionary Spending

… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings  While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

DiNapoli Statement on Proposed Federal Budget

… "The President’s budget blueprint threatens funding for vital services including housing assistance, environmental … The Presidents budget blueprint threatens funding for vital services including housing assistance environmental …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budget

Rye City School District – Payroll (2024M-2)

… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

IX.12.M Journal Vouchers – IX. Federal Grants

… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Copiague Fire District – Credit Card Purchases (2019M-98)

… Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 did not have receipts or …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … into the Project Costing (PC) module. Once the contract is in ACTIVE status, the billing process is initiated. General ledger journals and expense reports … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project Costing Grants …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to   support that …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

City of Lackawanna – Garbage Collection Fees (2021M-206)

… of these properties were underbilled a total of $6,350. 16 organizations were billed for garbage services they …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

Town of Stanford – Financial Management (2021M-130)

… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

New Hartford Central School District – Payroll (2021M-149)

… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District … Determine whether New Hartford Central School District District officials ensured the District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149