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Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 … the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure … to District credit cards for individuals who receive per diem meal allowances. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… indicated they have begun to initiate corrective action. … St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Lancaster - Information Technology (2018M-114)
… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mClinton Central School District – Payroll (2017M-252)
… School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the … for accuracy. Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… Central School District is located in the Town of Huntington, Suffolk County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … $49.4 million. Key Finding The District developed a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not specify the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
OtegoUnadilla Central School District Financial Condition 2015M245
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Becoming Eligible for a Benefit – Article 14 Benefits
… As long as you do not withdraw your contributions, you will have earned … vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is the age …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitVillage of Hagaman – Claims Auditing (2022M-11)
… to audit. Ensure a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Granville Central School District – Medicaid Reimbursements (2021M-90)
… District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key … The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The … School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … approximately $1.45 million. Key Finding The Board as a whole does not audit District claims as required by the …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement policy. … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent 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-37Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … which operates one schools with 186 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m