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Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and … Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period January 1, 2013 through … The purpose of our audit was to examine the Boards oversight and management of financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Auditors
… technologies to analyze organizations and programs that touch every aspect of our lives, including public health, …
https://www.osc.ny.gov/jobs/auditorsContinuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations … for major unexpected events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services … To determine the adequacy of State agencies continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCollege of Nanoscale Science and Engineering – Network Security Controls
… in nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers of the State University of New York (SUNY). It maintains the most …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCity 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-46Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… accurate cash balances for the District’s checking and savings accounts. Key Recommendations Adopt an investment policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSaranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
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)
… reports to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and …
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)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or …
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-sensitive