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Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … take corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertCity of Amsterdam – Records and Reports (2013M-266)
… We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… FOR NEW YORK STATE CONTRACTS and the New York State Master Contract for Grants, state that in accordance with Section … or CE-200 6 – Certificate of Attestation of Exemption from NYS Workers’ Compensation and/or Disability … form to the State contracting entity upon the business’s request. 4 The business calls the Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… actually understated by more than $2.7 million because the Business Manager recorded an improper prior period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. … change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Justice Court Fund: Invoice Billing Program
… reviews and processes the monthly report to determine the State, County and local shares of money reported and fees … and billing statement to the CFO for the amount due the State (includes refunds paid by OSC) and County. When village matters are reported on a town report and funds are due to the village, the town …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTravel Advisory No. 3
… miles or more from both their official station and their home, they are considered in travel status and are eligible … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCUNY Bulletin No. CU-248
… Differential in the Time Entry page using the Earn Code HSD . Earnings Begin Date: 12/15/05 ANN or 12/31/05 HRY Earnings End Date: Same as above Earn Code: HSD Amount: Applicable Amount Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialVillage of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … for payment and complete accurate bank reconciliations on a monthly basis. Develop policies or procedures for water …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Norwood-Norfolk Central School District – Financial Management (2022M-129)
… complete report – pdf] Audit Objective Determine whether the Norwood-Norfolk Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not have a cost, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsManagement of Energy Consumption
… 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy … 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled … program to component and participating school districts on a timely basis. Enter into intermunicipal agreements with …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188