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Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalLimitations – Special 20- and 25-Year Plans
… limit will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final … * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, the limit was …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
Long Lake Fire District No 1 Controls Over Financial Activities 2014M272
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly … to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTotal Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Spending – 2023 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsVillage of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled $850,659. Key Findings … documentation. Competitive quotations were not sought for some purchases. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… governed by its charter and State and local laws. The City Council (Council) comprises an elected Mayor and eight … the City has not made progress implementing corrective action, as none of the 12 audit recommendations were … reasonable explanations for their lack of corrective action. … The purpose of our review was to assess the City of …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fTown of Genesee – Disbursements (2016M-433)
… duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Chatham Central School District – Financial Condition (2015M-161)
… when developing budgets. The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Total Spending – 2021 Financial Condition Report
… which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State … and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Receipts – 2021 Financial Condition Report
… taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… work Services not paid for by the municipality (e.g., wedding ceremonies) (Rev. 9/19) … A guide to the requirements …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… complete report - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional … with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27