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Village of Yorkville – Budget Review (B3-13-7)
… account. The Village’s tentative budget complies with the tax levy limit. Key Recommendation Consider increasing the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure that online … Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Police Bulletin No. SP-218
… this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in … Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates … the dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesGold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Schroon Lake Fire District – Cash Disbursements (2017M-9)
… controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016. … accurately, supported by adequate documentation and for appropriate purposes. Ensure no claims against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Dryden Central School District - Cash Management (2020M-61)
… Key Findings District officials did not follow their investment policy. As a result, officials did not maximize … Officials did not develop and manage a comprehensive investment program. Officials did not seek competitive … earned an additional $614,606 if they used other available investment options. Key Recommendations Develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual … and appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Little Flower Union Free School District – Tuition (2015M-233)
… approximately $6.8 million. Key Findings The District does not have contracts with four home school districts or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… April 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17State Police Bulletin No. SP-225
… is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in … Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates: … dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer federal … not limited to: Personal services; Department operations; and Employee fringe benefits. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsRamapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide pre-approval of the … the Director’s check-signing authority. Ensure that all credit card transactions are subject to the same …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Central Square Central School District – Claims Auditing (2016M-292)
… and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292