Search
Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … are approved by all parties as required by policy. Review accounting records to ensure that receipts and disbursements … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… The Superintendent should retain adequate records of all Department transactions and activity. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… are in disrepair and the Board did not develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Pulteney – Information Technology (2021M-28)
… Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, we found officials did … Recommendations Adopt comprehensive IT security policies and a comprehensive IT contingency plan. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Saratoga Springs Public Library – Claims Processing (2014M-351)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 … the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88West Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … students and 1,050 employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for the period … the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
GilboaConesville Central School District Oversight of Portable Devices 2015M344
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesSullivan County – County Jail Operations (2013M-33)
… the County’s total expenditures for 2011. Every county in NYS is required by law to maintain a jail. The County’s jail … in 1909 with 37 cells and is the oldest jail in NYS. Subsequent additions were built in 1957, 1985, and 1989 with the addition of 52, 82, and 36 cells. The NYS Commission of Correction (COC) officials told us, and …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33More About This Retirement Plan – Special 20- and 25-Year Plans
… as enacted by the New York State Legislature. If you joined PFRS July 1, 2009, through January 8, 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you have elected one of these special plans. NYSLRS is …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… fire department in excess of $26,000, including the payment of personal expenses. The District retained an … to perform the duties of Secretary-Treasurer. Town law requires that the positions of District Treasurer and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsContract Advisory No. 7
… (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should … Contract Number (up to 10 alphanumeric characters), and Department ID (7 numeric characters). These three values are separated and identified by use of a hyphen (-) between the values. The …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-order