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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Public Officers – Membership and Enrollment
… by statute, resolution or charter to exercise part of the sovereign power of the governmental entity. The duties of the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingContract Advisory No. 3
… blank. Specifically, when the amendment is extending the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since … for a six month time-only extension of an approved contract with a term of 1/1/12 through 12/31/12, only the New …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in … all cash disbursements in accordance with the by-laws. The bank should be notified that two signatures are required on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement with the … District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Newfield – Selected Financial Activities (2013M-2)
… an attempt to force the accounting records to agree to the bank balance. The monthly and the last two annual reports … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Shelter Island Union Free School District –Financial Condition (2014M-132)
… The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of … policy does not define how reserve funds should be used. In addition, we found that District officials were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Reimbursement of Social Services Costs (2013MS-3)
… are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs they incur delivering … social services programs for which costs are federally reimbursed. Calculate the costs of these services and apply …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… the City's internal controls over the Treasurer's Office and accountability over the water operations for the period … The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common … the City reported that 719 million gallons of water was treated and 331 million gallons was delivered or used, …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … ensure the billings have been calculated correctly. Adopt a written policy and prepare and enforce written procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Erie County Water Authority – Information Technology (2018M-9)
… have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mCUNY Bulletin No. CU-731
… Purpose The purpose of this bulletin is to provide agency … Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Warren Counties. The District has a current enrollment of 875 students and 189 full- and part-time employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188