Search
Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192City of Johnstown – Internal Controls Over Payroll (2015M-75)
… The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by … records. Not all department heads signed employee time records to document their approval. Key Recommendations … and procedures for processing payroll and maintaining time records. Require department heads and supervisors to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Island Trees Union Free School District – Overtime (2016M-389)
… approximately $58.6 million. Key Finding The District does not have written overtime procedures, and employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Unified Court System Bulletin No. UCS-169
… agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System employees in … bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeSUNY Bulletin No. SU-140
… has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insurancePayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditAlbany Public Library – Leave Accruals (2015M-293)
… the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 … $9.4 million. Key Finding The Board has not established a standard leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293State Agencies Bulletin No. 130
… issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range … and $251,000. Providing select special education programs in-house. Savings could be approximately $39,700. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Knox – Internal Controls Over Payroll (2014M-35)
… is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. Budgeted … Key Findings Internal controls over payroll and leave time were not properly designed, including a lack of written policies and procedures. Employees’ leave …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Village of Palmyra - Financial Management (2019M-94)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and effectively managed … on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted … financial or capital plans or a fund balance policy. The Board did not audit the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Westfield - Real Property Acquisition (2019M-119)
… At the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Geneseo Central School District - Online Banking (2019M-172)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Valley Central School District – Financial Condition (2014M-58)
… District is located in Orange County and is governed by a Board of Education. The District served 4,652 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Nyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees Employees who are Tier 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. … and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background … Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Stuyvesant – Procurement (2017M-54)
… November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54