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Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Frankfort - Board Oversight (2018M-58)
… controls to provide oversight. Ensure that claims are retained and include proper supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… for appropriations. Ensure fuel inventory reconciliations are properly documented and reviewed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Greig – Long-Term Planning (2023M-13)
audit town greig longterm planning
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Washington – Information Technology (2013M-164)
… Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is … $1.17 million. Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. … risk that Town data, hardware and software systems may be lost or damaged by unauthorized access and use, or …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Carroll – Town Clerk (2022M-20)
… (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Alden – Ambulance Service Billing and Collection (2016M-321)
Village of Alden Ambulance Service Billing and Collection 2016M321
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Three Village Central School District – Financial Operations (2021M-141)
… payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… amounts of unexpended surplus funds that the Town should maintain. Appropriate only available fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Tier 6 Defined Contribution Plan Option
… their retirement benefits, if: They are not represented by a union and Their salary at the time they are hired is at … result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). For further …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document the waiving of … audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized financial …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Incarcerated and Death Matches
Our Office examined $14 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund NYSIF made on beh
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesDansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … to provide guidance to employees and District officials when processing, reviewing or approving separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102