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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Whitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million. Consistently overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. Background The … made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to these … deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling approximately $14,000 from January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … the Districts financial operations for the period January 1 2012 to March 18 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… monitored the Project. The Board did not always provide clear, written expectations, such as the authority granted … and budget-versus-actual disbursements; and establishing clear communication expectations between project manager(s), …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive … of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing travel policy; or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the … $865 million. Key Findings The District did not have written policies or procedures for the processing or … made purchases outside the normal requisition and purchase order process, through the use of District Procurement Cards …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… of Audit The objectives of our audit were to determine if District officials adequately safeguarded PPSI on mobile … January 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, … County and the Town of Victor in Ontario County. The District, which operates nine schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveNorth Colonie Central School District – Claims Processing (2013M-9)
North Colonie Central School District Claims Processing 2013M9
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Performance of Duty Disability – Special 20- and 25-Year Plans
… retirement benefit within one year of the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: NYSLRS, within 90 days of the incident or occurrence; or Your employer, within 30 days of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityState Agencies Bulletin No. 1384
… addition of new queries due to the PayServ COA conversion and the impact to the current queries used for accounting … data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … agencies will be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialSUNY Bulletin No. SU-273
… Register. The Earnings Description SUNY Merit Award - MC and the amount paid will appear on the employee’s paycheck … To provide instructions for processing the 2018 1 MC Discretionary Lump Sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkState Agencies Bulletin No. 880
… All employees who are appointed to a position with a salary above the statutory hiring rate based on Section 130.4 … of Reason Code IHR: Code Description Purpose IHR Dual Incr HR Identifies employees receiving additional compensation … two new reason codes: Code Description Purpose 130 Incr HR 130.4 Identifies employees receiving an increased minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codes