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Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Maine-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-40Sullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … account 3505. Program Information The following overview is based on information provided by the State Legislature and … the ports of Albany, Ogdensburg, Oswego, and the gateway metro port in Buffalo: municipal airports, privately owned …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programValley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userAccounts Payable Advisory No. 34
… interest payments provides for accurate reporting. Below is a list of interest account codes available for use. … XII, Section 5.K - Federally Reportable Payments There is no longer a Withholding Class code 03 for interest … to Awards and Non-Judicial Settlement Agreements There is no longer a Withholding Class code 03 for interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestLongwood Central School District – Overtime (2021M-126)
… did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy … for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a 10-member Board of Directors, contracts with … Key Recommendation Ensure that adequate documentation is available for the Auditing Committee and the independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialLe Roy Central School District – Payroll (2016M-412)
… 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and … operates two schools with approximately 1,260 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Opinion 90-3
… When a village elects direct cash payment and sales tax is allocated to that village, the full valuation of the … the full valuation of taxable real property in a village is determined pursuant to Article 8 of the Real Property Tax … the county tax in that city, so that the county sales tax is greater in the rest of the county outside the city, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… complete report – pdf] Audit Objective Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports … Determine whether the Edmeston Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Manchester - Board Oversight and Information Technology (2018M-39)
… (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the … disaster recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … comprehensive IT policies and procedures and provide IT security awareness training. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls … in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overMiller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Background The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building