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City of Gloversville – Parking Violation Operations (2016M-231)
… General fund budgeted appropriations for the 2016 fiscal year total approximately $16.3 million. Key Findings City …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… due to lapse must be corrected no later than five business days prior to the lapse date. Agencies should use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Agencies Bulletin No. 1884
… this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s … Effective beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesSchroon 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-9Greene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Jasper – Financial Management (2015M-150)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through April 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $867,000. Key Findings Town … financial activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our … York area) for current payoff balances. Members can manage loan payments (and make additional payments) through their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsTown 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)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
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)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the … that 59 claims totaling approximately $68,000 had at least one exception, such as a lack of purchasing agent approval … purposes and were properly audited and approved prior to payment …
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)
… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded …
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)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by District … We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be … Develop realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …
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)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is …
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)
… providers. Ensure that all purchases are subject to the District’s procurement process. District officials agreed with our recommendations and have …
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)
… (Department) assets. Determine whether Town officials used a competitive process to procure highway goods and services … Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did … employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201State Agencies Bulletin No. 187
… Purpose To provide agencies with the schedule for payroll submission and the availability dates for payroll reports and files Effective Dates Institution pay … the deadline, the agency representative must contact the Payroll Systems Reporting Team at (518) 402-4168 or (518) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-filesBriarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a … we reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173