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Jefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … Determine whether Jefferson Central School District District officials sought competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Village of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Hancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the … The purpose of our review was to assess the Departments progress as of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fMedina Central School District - Reserve Funds (2019M-165)
… and District officials effectively managed the District’s reserve funds. Key Findings District officials have not … performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not … they were not established. Key Recommendations Review reserve funds to determine whether they are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… valued at $11,397 were not included on the inventory list and could not be located. Key Recommendations Maintain … Develop written policy and procedures for controls over equipment donated and purchased. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Cortlandville Fire District – Credit Cards (2020M-57)
… for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late … and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Covert – Financial Management and Justice Court (2015M-180)
… and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020CUNY Bulletin No. CU-607
… Emplid in the EmplID field of the dialog box and select Search. The employee’s General Deduction page appears. Select …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report 2020-N-2 ). About the Program The Mitchell-Lama Housing Program was created in … To assess the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followCUNY Bulletin No. CU-303
… to agencies for the manual processing of Performance Bonus payments Affected Employees Annual employees in … meet the eligibility criteria Background The Performance Bonus Program is intended to reward high performance of … Provisions and Eligibility Criteria The Performance Bonus Program was approved pursuant to the CUNY Chancellor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-303-performance-bonus-program-full-time-excluded-instructionalWestfield Academy and Central School District - Financial Management (2018M-67)
… Westfield Academy and Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Hadley-Luzerne Central School District - Financial Management (2018M-103)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting … million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Webb - Ski Collections (2018M-188)
… tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Multiple Dwelling Property Inspections (2018-MS-1)
… corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. … Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … resolved. Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Town of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277