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Contract Advisory No. 12
… OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system will also be used to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsAbout Offering a Retirement Plan – What Every Employer Should Know
… accounts that are dependent on the return on investments. In today’s employment landscape, a retirement plan that … helps attract and retain qualified workers interested in career-long employment. The plans administered by the New … System plans are managed with integrity. That is due, in large part, to the dedicated and experienced employees …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … or monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Connetquot Public Library – Cash Disbursements (2017M-125)
… of functions designed to help ensure that Library funds are disbursed appropriately. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that were structurally … and procedures, back-up procedures and a disaster recovery plan. Key Recommendations Develop and adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water … 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that were not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Department of Transportation Bulletin No. DOT-10
… Highway Maintenance Division and who were called out ten (10) or more times during the season will receive payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceMarion Central School District – Tuition Reimbursements (2016M-11)
… and supporting documentation for the period July 1, 2012 through January 6, 2016. Background The Marion … District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne … steps to verify that employees have fulfilled any post-reimbursement employment obligations. District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… and restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated … expenses to the proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialManhasset Union Free School District – IT Asset Management (S9-22-15)
… 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 … prices of approximately $27,800 were not inventoried. In addition, annual inventories were not adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… corrective action. … geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… 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 … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville 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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16