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Overview – Enhanced Reporting
… forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you … the seventh day of the month following the report period. For example, the December report must be submitted to us by … loans and payments for service credit purchases. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewTown of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Broadalbin-Perth Central School District – Cash Management (2020M-65)
… Determine whether District officials maximized interest earnings. Key Findings District officials did not develop and … program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit … are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… to support that competitive purchasing practices are used by employees when procuring goods and services below bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The … bylaws are being followed, including the President signing vouchers and appointing an audit committee or update the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population … Town of Cuyler Town Clerk Operations 2017M207 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Deerpark – Real Property Tax Collections (2017M-277)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe … which operates five schools with approximately 4,300 students, is governed by an elected seven-member Board of … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … reserves. Key Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are … at reasonable levels and take appropriate action, in accordance with statute, to remedy reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241