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Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Overview – Information Technology Contingency Planning
… general, a business continuity plan focuses on strategies for sustaining an organization’s critical business processes … the event of a disruption. It provides detailed guidance for continuing operations as normally as possible during and … supports key business processes, planning specifically for IT disruptions is a necessary part of business continuity …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Acceptable Time and Attendance Systems – Legacy Reporting
… include a signature and attestation by the employee that full hours were worked, except for time charged to accruals …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWyoming 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-152Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… to appropriate District personnel. Key Findings The Board and District officials have not developed and adopted a … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyCayuga County - Procurement and Claims Audit (2018M-274)
… bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 before payment and approved 25 …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… between 11 and 14 days after the date the faculty advisor brought the funds to the Business Office. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85