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Village of Deposit – Claims Auditing (2023M-173)
… report – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required … the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173City of Johnstown – Financial Management (2020M-134)
… Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial … or 2019 as of December 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate … Recommendations Maintain adequate and timely accounting records and perform monthly bank reconciliations. Monitor the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134CUNY Bulletin No. CU-283
… Purpose To inform agencies of automatic rate changes Affected Employees Employees who … are enrolled in the Express Bus Rider Plan Effective Date(s) Paychecks date 01/04/2007 (Institution) OSC Actions At the … codes: Pre-tax Deduction Code 438 : Current Amount New Amount Option A & D $52.50 Option A & D $55.00 Option B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
… Purpose To inform agencies of automatic rate changes. Affected Employees Employees who … are enrolled in the Express Bus Rider Plan Effective Date(s) Paychecks dated January 3, 2008 OSC Actions At the request … codes: Pre-Tax Deduction Code 438: Current Amount New Amount Option A & D $55.00 Option A & D $57.50 Option B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderTown of Duanesburg – Financial Records and Reports (2020M-116)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116EDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … strictly for individual use. Never allow other users to log into the account with your User ID and password. Creating …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesBrocton Central School District – Claims Audit (2023M-15)
… there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … to demonstrate that claims complied with the District’s procurement policy. 28 of the claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of Greenfield – Golf Course Collections (2021M-133)
Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenfield-2021-133.pdfTown of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/morehouse-2021-182.pdfTown of Friendship – Justice Court Operations (2021M-15)
Determine whether the Town of Friendship (Town) Justices properly collected, recorded, deposited, disbursed and reported Justice Court (Court) collections.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/friendship-justice-court-2021-15.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdfFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services … such as not being able to process paychecks, vendor payments, student grades or State aid claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsOpinion 90-46
… Specifically, you have asked whether you may pay a $19,700 refund to a county which amount reflects that … Director Bureau of Management Audit … Whether you may pay a $19700 refund to a county which amount reflects that …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfJamesport Fire District - Length of Service Award Program (2019M-05)
Determine if District officials properly administer the length of service award program (LOSAP).
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-05.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfHammond Fire District – Board Oversight (2024M-151)
… to effectively monitor financial operations throughout the year. Ensure the Annual Financial Reports (AFRs) were filed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 88-11
… in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see … 400 NYS2d 881; DeKay v Board of Education of Central School Dist. , 20 Misc 2d 881, 189 NYS2d 105), or whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-11