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Saugerties Central School District – IT Asset Management (S9-22-05)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school saugerties IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 9 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… records were annually reviewed, as required by the bylaws, or obtain the statutorily required annual audit. Key … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mTruxton Fire District – Board Oversight (2022M-123)
… of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … and ensured the necessary internal controls and reporting requirements were in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of non-payroll … initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in … Determine whether the Board provided adequate oversight of nonpayroll …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to … approximately $95,000. Key Findings Department officials have not adopted written procedures regarding the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Town of Manchester Board Oversight and Information Technology 2018M39 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is … THLDC Board of Directors Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceEast Rockaway Union Free School District – Purchasing (2015M-253)
… District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Pearl River Union Free School District – Fixed Assets (2022M-126)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be attributed to … Board-adopted fixed asset policies. We found that (some assets had multiple exceptions): 21 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… complete report – pdf] Audit Objective Determine whether the Edmeston Fire District (District) Board of Fire … Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely … Determine whether the Edmeston Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … approximately $78,000. Key Findings The Treasurer does not provide written reports to the Board. The Board did not … that the Treasurer disburses moneys only after bills have been approved by the membership and that checks include …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mMaine-Endwell Central School District - Leave Records (2019M-40)
… timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests … or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40XII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Valley Central School District – Information Technology (2020M-154)
… complete report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were … against unauthorized use, access and loss. Key Findings The Board and District officials did not ensure IT systems …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … year totaled $12 million. Key Findings The Board has not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for Department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Sullivan County – County Jail Operations (2013M-33)
… of $192.7 million. In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal … with a more efficient design and a larger capacity. The cost of a new jail would be fully offset by payroll, inmate boarding and facility cost savings within 33 years, with projected savings over the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33State Agencies Bulletin No. 1450
To notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System ERS members for calendar year 2016 is $1791078
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees