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Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… for individual accounts are realistic. Adopt a policy setting forth the reasonable amounts of fund balance the Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … Determine whether Village of Monticello Village officials ensured that payroll and …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63State Agencies Bulletin No. 319
… Tax Data 2 panel for the new Earned Income Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All employees … Tax Data 2 panel for the new Earned Income Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002State Agencies Bulletin No. 2301
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City … overtime OT earnings limit for Tier 6 members of the New York City Employee Retirement System NYCERS New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls … in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
… School District (District) employees received the salaries and accrued leave to which they were entitled. Key Findings … by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 … nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses for 2013 … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialMcLean Fire Department - Financial Operations (2018M-40)
… as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with … comment on an issue raised in the Department’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Circleville Fire Company – Selected Financial Activities (2013M-391)
… not included in the Treasurer’s report because the report template does not include a section for bills paid prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mTown of Manchester - Board Oversight and Information Technology (2018M-39)
Town of Manchester Board Oversight and Information Technology 2018M39
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices … fund balance that was not used to finance operations and overestimating appropriations by $4.8 million (8 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… without seeking competition. The Town has no policies or restrictions for Internet use; we found numerous instances of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Town of Canaan – Board Oversight (2017M-183)
… totaled approximately $1.3 million. Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax Collector did not remit tax collections totaling $2,794,760 to the Supervisor in a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m