Search

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… approved and monitored tax abatement and revolving loan projects. Key Findings The Board adopted adequate … lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, … Administrator did not properly monitor tax abatement and loan projects. The Board did not require the Administrator …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… Company purposes for the period January 1, 2015 through October 28, 2016. Background The Summitville Fire Company provides …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… Key Findings Town officials have not closed out a capital project for a dump closure with a remaining cash balance of … did not receive approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized … Recommendations Properly close-out the completed capital project and transfer the remaining funds back to the …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Village of Whitney Point – Cash Disbursements (2013M-69)

… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded information … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Saranac Central School District - School District Website (S9-19-30)

… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Central Square Central School District - School District Website (S9-19-29)

… - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources … Determine whether the Central Square Central School District District used its resources to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Wyoming Central School District – Professional Services (2020M-152)

… providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s … policy. Ensure any deviations from the procurement policy for unique situations or extenuating circumstances are … establishing the services to be provided and the basis for compensation. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Village of Arkport - Information Technology (2019M-203)

… adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the … responsible for monitoring all IT policies. Enter into a professional service contract with the IT vendor that sufficiently defines …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Town of Hounsfield - Claims Auditing (2019M-215)

… did not ensure that procurements of commodities, goods and services totaling $172,000 complied with bidding requirements … by law are paid prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Genesee Valley Central School District - Financial Management (2019M-231)

… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … 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-231

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… by the voters. The Board did not competitively bid four change orders totaling $244,000, as required. Officials did … project plans transparently to voters. Competitively bid change orders exceeding the statutory bid limit. Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

CUNY Bulletin No. CU-719

… deductions. Effective Dates Effective Institution, Current and Lag, pay checks dated 10/07/2021. OSC Actions OSC will … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Belfast Central School District – Reserve Funds (2021M-135)

… to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

Overview – Information Technology Contingency Planning

… system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. The … Larger organizations may need a suite of plans that go by many different names — business continuity, IT …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, either … are required to reconcile state accounting records to federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior to actual … Most federal agencies require the submission of reports either …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports