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Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal … (RCM). The audit included expenses claimed on QSAC’s CFR for the fiscal year ended June 30, 2015. About the Program … for 20 employees who are not qualified to work above 1.0 full-time equivalent (FTE) per RCM rules. We reviewed hours …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manual

Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual

… fiscal year ended June 30, 2014. About the Program AOLC is a New York City-based not-for-profit organization authorized … information that AOLC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM’s requirements and be reasonable, necessary, directly related to the special …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manual

Mandatory vs. Optional Membership

… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a … employer that participates in the Retirement System, your membership is mandatory. Otherwise, membership prior to July …

https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membership

Homer Central School District - Criminal History Background Checks (2019M-76)

… effectively used District resources to ensure the safety of their students by performing proper criminal history … criminal history background checks on nine out of 157 employees tested. Key Recommendations Discontinue … confirming fingerprint clearances. Conduct periodic checks of employee files to ensure that they have gone through …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76

Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

Oversight of Public Water Systems (Follow-Up)

… Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers.  However, we identified opportunities for improved oversight, particularly regarding PWS compliance …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-follow

Laurens Fire District – Financial Activities (2021M-43)

… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Sackets Harbor Central School District - Information Technology (2019M-208)

… security and remote access. Develop procedures for adding, removing and modifying user access rights to the network and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Town of Mayfield - Town Clerk (2016M-29)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s … 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Akron Fire Department – Financial Activities (2014M-196)

… to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off … available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Sauquoit Valley Central School District - Procurement (2019M-228)

… (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Town of Cornwall – Financial Condition (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Public Safety – 2021 Financial Condition Report

… President of the Senate receive 90 days’ notice of any closure(s).   Raising the Age of Criminal Responsibility …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-safety

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… that expenditures and liabilities such as debt service, compensated absences, and claims and judgments be recorded in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to ensure that adequate resources would be …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

Town of Potsdam – Justice Court (2014M-014)

… to the JCF. Key Recommendations Take action to recover any moneys due to the Town and/or New York State. The Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014

Town of Hume – Financial Management (2014M-333)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Town of Russia – Financial Management (2014M-212)

… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212