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Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 through … $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Coeymans Hollow Fire District – Board Oversight (2021M-211)
… addressing what periodic financial reports the Company had to provide the District. Annual Update Documents (AUD) were … language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District. Ensure the Treasurer files AUDs in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Westbury Water District – Purchasing (2015M-261)
… awarding professional service contracts. The Board did not pass resolutions or enter into written agreements with three …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261State Agencies Bulletin No. 1978
… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan … with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under … Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Schuylerville Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims for all eligible … Schuylerville Central School District District maximized Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Financial Condition 2013M381 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 … Monticello Housing Authority Housing Choice Voucher Programs 2016M272 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Valley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses … pandemic, with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates … January 14, 2021. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid PECA was accurate
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring goods and services. Key Findings The … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Wainscott Common School District - Claims Auditing (2018M-240)
… Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no evidence … supported, that the correct quantities were received and prices charged and that the goods/services purchased were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240