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Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Malverne Union Free School District – Fund Balance (2016M-120)
… budgets with more realistic expenditure estimates based on prior years’ actual results and anticipated operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120West Hempstead Union Free School District – Financial Condition (2016M-116)
… Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the … plans periodically. Explore and pursue opportunities to reduce expenditures or raise additional revenues to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Unified Court System Bulletin No. UCS-326
… is to notify agencies of an automatic dues increase for employees represented by Suffolk County Court Employees … 2023, to increase membership dues from $15.00 to $20.00 for employees in Bargaining Unit F8 (Deduction Code 456). … is to notify agencies of an automatic dues increase for employees represented by Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseTown of Webb – Audit Follow-Up (2018M-188-F)
… for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fResources – Enhanced Reporting
… Add a Row to an Employee’s Data Before Submitting File Upload Upload an Enrollment File for New Hires Submit and Post an … File for New Hires and View New Hire Information Upload a Regular Monthly Report File Submit and Post a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Overview – Enhanced Reporting
… use Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, … reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewVillage of Suffern – Financial Condition (2013M-273)
… balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and make …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a … is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverTown of Pawling – Procurement (2021M-17)
… of Pawling (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. Officials did not: Develop … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Breesport 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-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled 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)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response letter. …
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)
… Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department … in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s responsibilities. …
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)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
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)
… of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key … 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)
… [read complete report - pdf] Audit Objective Determine whether 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)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
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)
… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54