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Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… complete report - pdf ] Audit Objective Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … to payment and conduct an annual audit of the Treasurer’s records. Ensure the Treasurer filed required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47East Meredith Rural Fire District – Financial Activities (2021M-26)
… disbursements to ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 … controls to better monitor the Treasurer’s duties. Ensure all claims are audited and approved before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The … court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without oversight. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Lyncourt Union Free School District – Information Technology (2020M-121)
… generic, shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative permissions because the permissions were unneeded. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Marilla – Town Supervisor’s Activities (2015M-27)
… of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2009 through … public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with reports that …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Accounts Payable Advisory No. 23
… whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingMorrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… the Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … and review budget-to-actual financial reports for capital projects throughout the life of the projects. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesDolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Village of Elmira Heights – Claims Auditing (2024M-44)
… Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a … to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Required Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – … [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [xlsx] Supplemental …
https://www.osc.ny.gov/local-government/required-reportingState Police Bulletin No. SP-169
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherUnified Court System Bulletin No. UCS-166
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsState Agencies Bulletin No. 2126.2
… Bulletin 2126.1 Purpose The purpose of this bulletin is to inform agencies of the implementation of Paid Parental … York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a … non-gestational, adoptive or foster parent must have a qualifying event that includes the birth of a child or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-full