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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Village of Richmondville – Disbursements (2012M-178)

… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

State Agencies Bulletin No. 2273

… and Local withholding wages and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checks

State Agencies Bulletin No. 1027

… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Background The Governor’s … 10/28/10. Effective Date(s) This payment will be included in the regular paychecks dated 11/24/10 (Administration) and … To be eligible for the payment, the employee must be in an eligible title on 10/1/10 and in Active status as a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04

North Warren Central School District – Financial Condition Management (2017M-197)

… whether District officials effectively managed general fund balance for the period July 1, 2013 through May 31, … Key Findings The District’s budgets included appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations by …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Concord Industrial Development Agency – Agency Management (2015M-61)

Concord Industrial Development Agency Agency Management 2015M61

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management

Galway Central School District - Fund Balance Management (2017M-267)

… budgeted appropriations, exceeding the statutory limit by 7.7 percentage points. The District’s budgets included … fund operations. The budgets overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of New Hartford – Procurement (2017M-149)

… the aggregate amount projected to be expended for the same or similar type of work when determining if competitive …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

South Glens Falls Central School District – Access Rights (2012M-257)

… was to determine whether employees had appropriate access rights to the District’s financial system for the period July … and develop procedures, to limit financial system access rights to only those functions that employees need to perform … job descriptions and assign financial system access rights to match the respective job functions. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Jefferson Central School District – Fund Balances (2015M-236)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Long Lake Central School District – Capital Project (2021M-183)

… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183