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IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Accounts Payable Advisory No. 64
… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … Appendix B includes our comments on issues raised in the Town’s response letter. … Town of Aurora Real Property …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed … accruals. The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Fredonia Central School District - Financial Management (2018M-33)
… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and … and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 … between four to six weeks later. Clerk fees and real property taxes were not always deposited within the required …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… 8, 2014. Background The Cattaraugus County Industrial Development Agency is an independent public corporation whose … is not received. … Cattaraugus County Industrial Development Agency Community Benefit 2014M344 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills … District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … December 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a … Services is responsible for providing temporary assistance to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Marbletown – Financial and Capital Planning (2017M-234)
… to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the Town’s … balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and … The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is … and the project has run a deficit and is projected to continue to do so. City officials and IT staff did not …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193North Warren Central School District – Financial Condition Management (2017M-197)
… District officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. … Findings The District’s budgets included appropriated fund balance that was not used as planned to fund operations. The … 6 percent from 2013-14 through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Accounts Payable Advisory No. 21
… advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated … vendor provide the Business Unit with separate invoices for each master contract purchase. A voucher can reference … ID in the Master Contract ID field on the voucher. For more information on referencing a Master Contract on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176