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South Lewis Central School District – Financial Condition (2016M-83)
… The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term … plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Town of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead … Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Morris – Board Oversight (2013M-75)
… by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Bellport – Claims Processing (2014M-126)
… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mState Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Marcellus Central School District – Online Banking (2020M-66)
… processing transactions. Ensure that a dedicated computer is used to perform online transactions and that employees …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewPulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Mastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Hancock Central School District – School Lunch Operations (2015M-176)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Hilton Central School District – Network Access Controls (2022M-200)
… [read complete report – pdf] Audit Objective Determine whether Hilton … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books … annual financial report and supporting books annually, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File is responsible for ensuring the accuracy of its information, including addresses and contacts, and … Customer File. The New York State Customer File consists of Centralized Corporate Customers and Local Customers. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154