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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … travel was properly approved. Is the travel or mileage reimbursement form attached, completed and signed by the … attached for all expenses that are being sought for reimbursement? (Original receipts should be attached for all …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Canandaigua City School District – Procurement of Professional Services (2015M-133)
… 2013 through June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in … used during the solicitation process. … Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Cheektowaga – Credit Card Purchases (2017M-18)
… $92.3 million. Key Findings The credit card policy does not identify specific individuals who are authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period … 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, which has a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mGlenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to … August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate … adequate documentation prior to approving payment. Perform a thorough audit of individual claims and ensure they do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Alexander Central School District – Financial Management (2020M-64)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district … The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Hempstead – Compensatory Time (2021M-64)
… accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is … did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Villages financial condition
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54NY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programState Agencies Bulletin No. 1775
… being incorrectly reported to NYSLRS, and deficiencies on member accounts due to the manual time spent fixing issues … and update (if needed) each employee’s SSN/TIN and DOB on the Modify a Person panel each time they process a hire, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … functions so that no one person has control over assets for their life cycle. Implement a policy that requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetXIV.5 Employee Award Programs – XIV. Special Procedures
… The cost of the awards are allowable; however, income of $100 must be reported for the employee on the PayServ system … from qualified award programs exceeds the $1,600 limit by $100. Guide to Financial Operations REV. 10/27/2015 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOther Bulletin No. 1
… Purpose To provide instructions for processing of the Lump Sum Bonus … dated 10/20/04, Administration Background Pursuant to The State University Construction Fund Resolution and … employment includes employees on Sick Leave at 50% pay. Have six (6) or more months of continuous service as defined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesGreenport Union Free School District – Financial Condition (2014M-203)
… 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, … the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers