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

… it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law …

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)

… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …

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)

… 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)

… (District) officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not … more than $1 million. Key Recommendations Present future capital project plans transparently to voters. Competitively …

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

… is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. … Office of Labor Relations will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly … input file.Updated agency access is not available for the deduction. Agency Actions Agencies must notify …

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)

… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … 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

… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …

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

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

… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …

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

Liverpool Central School District – Information Technology Assets (2020M-59)

… whether the District effectively managed hardware and software inventory to ensure that information technology … Key Findings District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Village of Maybrook – Financial Condition (2020M-54)

… to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Develop reasonable …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … The purpose of our audit was to review the Towns internal controls over …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Acceptable Time and Attendance Systems – Legacy Reporting

… An acceptable system is one used by the employer to generate payroll and/or keep … charged to accruals for vacation and other leave time. For good internal controls, the system should also include the … supervisor, when applicable, to certify the information is correct. (Elected officials do not have supervisors.) …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not … and employees. Determine if the position of cemetery official is compatible with that of the Supervisor. Establish …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Pearl River Union Free School District – Fixed Assets (2022M-126)

… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Village of Brookville – Board Oversight (2015M-45)

… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Wappinger – Financial Condition (2013M-94)

… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Watertown Fire District – Procurement (2022M-155)

… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We … District officials do not have assurance that goods and services are acquired at the best price and that purchases … did not: Use a competitive method to procure professional services and insurance coverage from five vendors totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Truxton Fire District – Board Oversight (2022M-123)

… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … Secretary-Treasurer (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123