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Longwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Belfast 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-135Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257II.2 New York State Accounting Policies – II. New York State Financial Accounting
… required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexOneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditVillage of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …
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)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Groton – Long-Term Planning (2022M-113)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and … Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond … Determine whether the Town of Groton Town officials established longterm capital and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… 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-2015mCentral Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29