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South Otselic Fire District – Financial Activities (2022M-169)
… financial activities . However, Board members did not complete mandatory fiscal oversight training . As a … Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169East Moriches Union Free School District – Claims Processing (2016M-273)
… May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273State Agencies Bulletin No. 246
… direct deposit panel with account information provided by Oswego State FCU. Agency Action Agencies will no longer be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositLake Placid Central School District – Investment Program (2023M-94)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94SUNY Bulletin No. SU-347
… automatic union dues increase. Date Issued : October 23, 2023 Affected Employees: SUNY employees represented by UUP in … Effective Administration paychecks dated November 22, 2023. OSC Actions: At the request of UUP, OSC will update the … gross. There is no maximum amount for annual dues. Agency Actions: Agencies must notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process Monitor > Details > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsSchroon Lake Fire District – Cash Disbursements (2017M-9)
… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9State Agencies Bulletin No. 1884
… Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an … the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesWaverly Central School District - Financial Operations (2019M-136)
… claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Key Findings Agency officials did not: Have adequate controls in place to help ensure that all cash …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Briarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Newark Valley Fire District - Board Oversight (2020M-30)
… required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30