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Otisco Fire District – Financial Operations (2016M-415)

… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Clarence Public Library – Audit of Claims (2016M-355)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Overview – Legacy Reporting

… You report information about your employees through Retirement Online , including their earnings, the number of days they worked and more. You also report and … for you. (To determine whether someone is an employee or a contractor/consultant, please refer to our Independent …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Appendix B — Travel References – Travel and Conference Expense Management

… Online References United States General Services Administration, Domestic Per …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … Recommendations Establish written policies and procedures to provide adequate guidance for the billing, collecting and … for each water and sewer billing and provide them to the Board for review. Ensure penalties are correctly …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

City of Long Beach - Financial Condition (2019M-133)

… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general fund debt service costs to 12.27 percent of the 2017-18 revenues. The City Manager …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Schenectady City School District – Financial Condition (2014M-168)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Town of Stafford – Capital Projects (2024M-17)

… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents … internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Village of Islandia – Information Technology (2021M-100)

… training or provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … IT contingency plan. Design and implement procedures to monitor the use of IT resources and provide periodic IT …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100