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Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Tully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Village of Bainbridge – Financial Operations (2014M-227)
… accounting and should prepare and provide the Board with complete and accurate financial records and adequate …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Clarence Fire District – Purchasing (2016M-297)
… who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… of the CMIA regulations, using the most recently issued Single Audit data available. Since NYS has a total amount of Federal … . If state disbursements, as recorded in the annual Single Audit, for a given Assistance Listing Number (ALN) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative will provide an interactive 1-2 hour … business with NYSLRS; Applying for retirement and what to expect after submitting their application; and Things … as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees to …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Hampton Bays Union Free School District - Claims Processing (2018M-68)
… for appropriate purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims for payment for purchases containing … confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Kingsbury – Water Fees (2016M-400)
… Finding Town officials have ensured that the Town properly bills, collects, records and deposits water fees. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Teacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCity of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 … did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Georgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… 1, 2015 through October 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the … determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… previous year when budgeting for the following year. The Mayor did not ensure that the proper rates of pay were paid …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229