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Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Half Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. … Determine if the Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting … adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and records. Ensure that all claims are audited prior to payment and have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. … an elected nine-member County Legislature. Appropriations for personal services for 2017 total approximately $56.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 million and … salaries and wages but need to improve controls over payroll preparation and processing. City officials need to …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Limitations – Special 20- and 25-Year Plans
… not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average … in any 12-month period in your FAE exceed the average of the previous two years by more than 20 percent, the amount … in any 12-month period in your FAE exceed the average of the previous two years by more than 10 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsVendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … information to allow for verifying that the items and pricing on the invoices matched the contracts or … to ensure that the District receives the correct items and pricing when purchasing goods and services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … for the 2015-16 fiscal year total approximately $20 million. Key Findings District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Preparing for municipality meetings Community activities in partnership with the municipality Inappropriate Time …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional … officials did not: Always comply with District policy to procure professional services. Our review of procedures District officials used to select 17 professional service providers showed that they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Walton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report … and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f