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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities … did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not … form of receipt is available. Remit all tax collections to the Supervisor at least once each week. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mFactors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… the higher the employer’s annual payment is likely to be. The total number of billable (active) members as of … Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit … results in a higher annual cost. Employers can also choose to offer improved retirement plans or optional benefits (for …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent … are made through a State or County contract prior to approving the purchase orders. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Williamson Central School District – Procurement of Professional Services (2016M-55)
… soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 … providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when RFPs are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalUnified Court System Bulletin No. UCS-59
… receive a paycheck or direct deposit advice dated December 18, 2002 Effective Date Checks dated December 31, 2002 … be based on the employee's bargaining unit on December 18, 2002. Agency Actions Notify affected employees. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . … in certain combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued unemployment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Town of Hempstead – Procurement (2022M-63)
… bid. Had Town policies been adhered to, competition would have been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key Recommendations Officials should: l …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Groton – Highway Department Asset Accountability (2022M-117)
… officials generally agreed with our recommendations and have initiated, or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… for monitoring salary and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … District provides services and funds projects related to the conservation of soil and water resources, the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance … of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town … in the public’s best interest. Key Recommendations Develop and adopt a comprehensive written fund balance policy and a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance