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Resources – Enhanced Reporting
… Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an Enrollment File for New Hires Submit and Post an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesPeekskill City School District - Network User Accounts (2021M-195)
… 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Webb – Audit Follow-Up (2018M-188-F)
… totaled approximately $357,000. Results of Review Based on our limited procedures, it appears that the Town has …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fNew Paltz Central School District – Payroll (2021M-45)
… [ read complete report - pdf ] Audit Objective Determine whether New Paltz Central … The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVillage of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … customers are accurately billed. The Clerk-Treasurer used an inconsistent methodology for estimating water bills. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of West Seneca - Capital Project Management (2019M-195)
… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Fort Edward Union Free School District - Financial Condition (2019M-245)
… Determine whether the District maintained adequate fund balances. Key Findings The District’s financial … tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Town of Brandon - Financial Condition (2019M-239)
… Include more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue overspending appropriations and appropriating unavailable fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andVillage of Yorkville – Budget Review (B3-13-7)
… the Village some flexibility in dealing with unexpected events. … Village of Yorkville Budget Review B3137 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… not reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health … before payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lowville 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)
… report - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were properly … initiate corrective action. … Determine whether transfer station and compost facility cash receipts were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… referendums and legal notices. The Board did not adopt a reserve policy. Key Recommendations Prepare budgets that … funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Sullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54