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Village of Dering Harbor – Board Oversight (2020M-29)
… the general fund and capital projects. Monitor budgets on a monthly basis to ensure that budget line items are not … disagreed with one of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Islip Fire District – Financial Condition (2020M-25)
… balance. Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … (Supervisor) did not: Maintain adequate capital project accounting records or prepare monthly itemized capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 2241
… of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. For non-graded employees whose positions are not equated to … with Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesWilliamsville Central School District – Financial Management (2022M-193)
… period that gave the impression that the District would have operating deficits totaling $38 million when it actually … corrective action. Appendix B includes our comments on issues raised in the District’s response. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193X.4 Overview – X. Guide to Vendor/Customer Management
… has its own vendor record. It is important all information on the vendor record is correct to ensure timely and accurate … for ensuring the accuracy of certain information on their vendor record, including legal business name, … . If a vendor does not have a Vendor Self-Service account, the agency should direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… IDA officials agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Data Sources – 2021 Financial Condition Report
… of Education Policy, Illinois State University City of New York Department of Correction City University of New York … NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Saratoga County Probation Department – Restitution Payments (S9-20-12)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected … $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … the revolving loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingContract Advisory No. 29
… Documents Submission System (EDSS) Hosting Access (AC3347) form for the required EDSS system access. For more … Documents Submission System (EDSS) Hosting Access (AC3347) Guide to Financial Operations XI.2.E.3 Electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyCazenovia Central School District – Financial Condition (2015M-327)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Accounts Payable Advisory No. 15
… vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – … head or authorizing designee approving those individuals. For more information on Voucher Authorizers, see the Guide to … Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… appear to be reasonable since the services being provided have no relationship to the number of students at the School. … to be rendered. Ensure that contracts with the Foundation have reasonable fee structures based on measurab … Henry Johnson Charter School Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether … The Village has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT usage and enforce …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Old Westbury – Justice Court (2017M-64)
… our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. … of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64