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

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …

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

Loan Payroll Deductions – Legacy Reporting

NYSLRS employers report information about employees 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

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

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

… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …

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

Poughkeepsie City School District – Information Technology (2019M-166)

… security awareness training. Ensure that all IT services are provided based on a formal service level agreement. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

Determine whether the Board and District officials properly managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

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

… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … were not approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and …

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)

… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …

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

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

… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …

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)

… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …

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

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

… list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and …

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

State Agencies Bulletin No. 187

… period must be entered on or after the first date listed in the Time Entry Submission column. Miscellaneous File …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-files

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

… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …

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)

… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …

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

State Agencies Bulletin No. 246

… deduction to direct deposit Affected Employees Employees in the Oswego State Federal Credit Union who are currently …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-deposit

Green Tech High Charter School – Payroll (2023M-157)

… employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates to support $7,220 … Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157