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Town of Carlisle – Fund Balance (2017M-106)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … Recommendations Examine the effectiveness of collection strategies and consider other or enhanced measures that may …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the … There are also no verifications within the worksheets to ensure budget estimates are balanced. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightViewing Job Summary – PayServ Manual
… data changes on one page. This consolidated information on the employee's job record comes from a summary of the changes entered on the Job Data pages. Helpful Hints …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryVillage of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit … and attendance records and leave request forms. Update the employee benefits policy (policy) and ensure all …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Corning – Procurement (2020M-93)
… complete report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … for awarding the contract to a higher bidder, they did not do so. Key Recommendations Obtain the required number of …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
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
… well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and nonprofit … and unemployment benefits. The account code together with the program code and/or fund code will identify the … amount temporarily withheld from grant payments to ensure contract performance. This account code is used for both the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance