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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, … for 2016 totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly … approving them for payment. Develop procedures to monitor credit card use and enforce compliance with the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, towns, … grant or capital projects program(s) from which grant and public assistance expenditures are made. 60311 Interest – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Fishers Fire District – Financial Condition (2021M-128)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Garden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not: Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… secure the New York State Comptroller’s approval. Certain municipalities are authorized to sell their bonds or notes at … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and … municipal and public authority debt issuances. Finally, municipalities, school districts and district corporations …
https://www.osc.ny.gov/debt/approvalsWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … network user accounts or develop a written IT contingency plan that details how District officials would respond to IT … and the lack of a comprehensive written IT contingency plan impairs the District’s ability to recover from an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHammond Fire District – Board Oversight (2024M-151)
… report – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial activities, adopted required … policies and completed required training. Key Findings The Board did not adequately monitor financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151SUNY Bulletin No. SU-52
… Purpose To explain an automatic cancellation of general deductions for certain employees for … To explain an automatic cancellation of general deductions for certain employees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Volney – Financial Operations Oversight (2024M-93)
… The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the 6,077 hours of leave time used by these employees was …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66