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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… report - pdf] Audit Objective Determine whether the Town Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited interests in Town … Determine whether the Town Board adequately managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Unified Court System Bulletin No. UCS-20
… a Transaction Open the Gen Deduction CD (Agency) panel. Path Name - Start - Compensate Employees-Maintain … Tab to Deduction Calculation Routine field. Click on the drop down arrow and select Flat Amount. Tab to … amount field and enter the deduction amount. Save the panel. More Information Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Dayton - Fund Balance Management (2019M-221)
… Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Northern Adirondack Central School District – Financial Condition (2020M-51)
… fund balance. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Marcellus Central School District – Online Banking (2020M-66)
… for all electronic transactions. The online banking policy does not clearly indicate how online transfers will be authorized and processed. A … none of the employees involved in online banking received Internet security awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2020 plan year. PayServ will … of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS 7S NYCBERS 7T …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkMargaretville Central School District – Financial Management (2020M-46)
… 2018-19 that it did not use to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an elected five-member Town Board. Budgeted appropriations … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… for individual accounts are realistic. Adopt a policy setting forth the reasonable amounts of fund balance the Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Corinth – Investment Program (2023M-146)
… the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider … of a comprehensive investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … Determine whether Village of Monticello Village officials ensured that payroll and …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293