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Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. … the central treasurer receives supporting documentation for all activity fund cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127State Agencies Bulletin No. 1170
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated August … deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer required to send paper …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… is located in the City of Mechanicville, Saratoga County. The Authority, which was established in 1951 … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and segregation control records based on the enacted legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOverview – Enhanced Reporting
… forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you … the seventh day of the month following the report period. For example, the December report must be submitted to us by … loans and payments for service credit purchases. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewTown of Seneca Falls - Procurement (2018M-143)
… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials … Town officials should: Consider revising the procurement policy and procedures to specify documentation requirements, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Broadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
Westerlo Volunteer Fire Company Cash Disbursements 2014M179
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Lansingburgh Central School District – Purchasing (2017M-173)
… serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases could be … of authority over the Treasurer, should review and approve requisitions submitted by the Treasurer prior to the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Deerpark – Real Property Tax Collections (2017M-277)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277