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Town of Smyrna – Claims Audit Process (2022M-161)

… report – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board did not always properly audit claims prior to … To determine whether the Town of Smyrna Town Board Board properly audited claims …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Brighton Central School District – IT Asset Management (S9-22-6)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … located. One copier (unknown cost) was not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Village of Cohocton – Cash Receipts (2015M-63)

… Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The … between the accounting records and the relevy list was completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

State Agencies Bulletin No. 779

… To explain OSC’s automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article … To explain OSCs automatic processing of the 2008 Blind Veterans annuity increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increase

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Ithaca – Information Technology (2017M-52)

… Town of Ithaca Information Technology 2017M52 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Taylor – Financial Management (2016M-391)

Town of Taylor Financial Management 2016M391

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Mandatory Contributions – Enhanced Reporting

… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Clifton Park – Information Technology (2020M-162)

… confidentially to officials. Key Recommendations Ensure compliance with IT policies. Develop comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid … have realized revenue totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of … System Program through a partnership among the Office of the State Comptroller the Treasury Division of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Village of Arkport - Information Technology (2019M-203)

… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual … ECA funds were properly collected recorded deposited and disbursed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Town of Bennington - Financial Management (2019M-249)

… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Genesee Valley Central School District - Financial Management (2019M-231)

… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … by approximately $354,000 or 2 percentage points. The District’s written reserve fund policy was not comprehensive … use of reserves in accordance with applicable statutes. District officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231