Search

South Otselic Fire District – Financial Activities (2022M-169)

… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… of our audit was to examine the internal controls over the District’s disbursements process for the period January 1, … through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate from … Schroon Lake Fire District Cash Disbursements 2017M9 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

State Agencies Bulletin No. 1884

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … TRS Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2021 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) … Determine whether the Cherry ValleySpringfield Central School District District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Canandaigua City School District – Procurement (2022M-141)

… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured the facilities and transportation departments’ goods and services. Key Findings … officials did not always ensure the facilities and transportation departments’ goods and services were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets

Town of Jasper – Financial Management (2015M-150)

… a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Loan Payroll Deductions – Legacy Reporting

… through Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions

Greene County - Information Technology (2020M-38)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and/or loss. Key Findings County Legislators did not monitor … compliance with the County’s acceptable use policy, and did not adopt IT policies, including: Breach notification …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Newark Valley Fire District - Board Oversight (2020M-30)

… 2017 and 2018. The Treasurer did not file required annual update documents with the Office of the State Comptroller as …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Waverly Central School District - Financial Operations (2019M-136)

Determine whether District officials provided adequate oversight of cash disbursements and payroll processes

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that … Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

Determine whether District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196