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State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Acceptable Time and Attendance Systems – Legacy Reporting
… officials do not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsVillage of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… and deliberate audit of claims and ensure each claim is adequately supported before approving it for payment. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Establish procedures to adequately account for all collections received by the Department and ensure … (in the same form and amount as collected). Ensure that all disbursements are authorized by the Board before payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mLiverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2State Agencies Bulletin No. 274
… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sVillage of Medina – Ambulance Service Billings (2014M-326)
… 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166