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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … of the bookkeeper. Adopt written policies and procedures for cash receipts and disbursements and online banking. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did not: … charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Oswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194CUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City … Office has requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceGananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Wyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive method to … corrective action. … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … that all surplus funds, except those properly restricted in reserves in accordance with applicable statutes, are …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… controls over user access to the financial software for the period July 1, 2013 through August 31, 2014. … 4,000 students and 650 employees. Budgeted appropriations for the 2014-15 fiscal year are approximately $93 million. … package. Key Recommendations Develop written procedures for granting, changing and terminating user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Fabius-Pompey Central School District – Budget Review (B3-14-5)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Lake Pleasant – Credit Cards (2016M-432)
… card purchases to determine whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was determine whether the significant … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, 2016. … policies and procedures that include collection procedures for recording and remitting collections received at the … station to ensure all cash receipts are properly accounted for and remitted to the Supervisor’s bookkeeper or Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399