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Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless … as in the case of disability retirement) before the first day of the month following your retirement date. You have up … retirement date, whichever is later. If your election is not timely, by law, we must process your retirement as if you …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionX.4.C Contacts – X. Guide to Vendor/Customer Management
… the vendor. The primary contact also receives the Vendor Self-Service Portal invitation email, which includes … agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsAccounts Payable Advisory No. 64
… a check because the check was stolen and cashed by a party other than the payee. In such instances, the vendor … the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of … immediately upon notification. Once the agency sees the refund of appropriation has been approved, the agency should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Greece – Information Technology (2017M-145)
… Technology (IT) controls for the period January 1, 2016 through June 30, 2017. Background The Town of Greece is … recovery plan. Town officials did not have a comprehensive hardware inventory, and IT staff did not maintain a … essential personnel. Maintain complete and comprehensive hardware and software inventories. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99City of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… period July 1, 2013 through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education … Newburgh Preparatory Charter High School Board Oversight and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsBarker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … Key Findings The District’s written purchasing policy does not contain formal guidance for acquiring and … Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Nissequogue – Information Technology (2015M-31)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Quaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted … Determine whether Town of Hempstead Town officials accurately accrued and accounted for …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64