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Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Erwin – Justice Court (2017M-266)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … Key Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Eden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of … fiscal year total $27.4 million. Key Findings The Board has not established a comprehensive payroll policy and … situations where wages or pay rates change or when there are additional payments. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Glens Falls Housing Authority – Tenant Rents (2014M-370)
… April 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Bellport – Claims Processing (2014M-126)
… process for the period June 1, 2012 through November 30, 2013. Background The Village of Bellport is located in … payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Sullivan County – Time and Attendance (2017M-55)
… were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Operational Advisory No. 22
… of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) operations after … Each line can be “opened” as needed to allow P2P activity for that line. Elimination of the “2 step” OSC audit approval … orders right to a vendor, eliminating the need to mail, print and fax, or manually email PO’s purchase orders to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the … is governed by a Board which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA … policies and procedures to ensure that PILOT bills are accurately prepared. Ensure that DCIDA officials file a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCost-Saving Ideas: Reviewing Your Revenue Collection Process
… is the cost per transaction? How convenient is the process for residents? By becoming more efficient, your local … up a contract with a bank to receive and process payments for your local government. (Payments can include real … unique confirmation number and a notice to the taxpayer to print out and retain the confirmation page as a receipt. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processAvoiding a Rejected DRO – Divorce and Your Benefits
… There is no statutory authority to establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL for an ex-spouse to designate a beneficiary or to elect a method of payment. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mOriskany Central School District – Procurement (2017M-87)
… We examined 73 invoices totaling $105,728 requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue requests … action taken when soliciting proposals and competitive quotes and retain documentation. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mEast Bloomfield Central School District – Online Banking (2016M-14)
… Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period July 1, … officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with hardware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Herkimer County Community College - Procurement (2019M-186)
… The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all … methods when procuring goods and services in accordance with General Municipal Law and the College’s purchasing … policy and procedures. College officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186REACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130State Agencies Bulletin No. 1869
… NTAX723 which addresses mismatches between an employee’s home address and New York City (NYC) taxation. Affected … sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC but Additional NYC Withholding NYC Home Address but Local Tax Data is not NYC Resident For each section, Emplid, Name, State, Postal Code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-data