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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-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Determine whether the Manchester-Shortsville Central School District (District) officials properly and … … Determine whether the ManchesterShortsville Central School District District officials properly and transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexCUNY 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-insuranceBelfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing operations as normally as possible during and after a major, unplanned incident. Since information … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures that …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsLiverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure that information technology … that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … did not audit the financial records of some Town officers and employees. Key Recommendations Provide the Board with … cash balances for each fund, budget status reports and bank reconciliations accompanied by bank statements. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Acceptable Time and Attendance Systems – Legacy Reporting
… the system should also include the signature of the official’s supervisor, when applicable, to certify the … include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets submitted by the official; and Punch cards. Employees Who Do Not Participate …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsClarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to … list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known … corrective action. Appendix B includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately …
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)
… the Board and District officials do not have assurance that goods and services are acquired at the best price and that purchases are being … professional services and insurance coverage from five vendors totaling $102,136. Obtain written quotes for 21 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Newark Central School District – Employee Benefits (2024M-40)
… – pdf] Audit Objective Determine whether Newark Central School District (District) officials accurately calculated … response letter. … Determine whether Newark Central School District District officials accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal provisions for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72