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Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… preparing the monthly abstracts; printing, signing, and mailing the checks; and preparing the bank reconciliations. … were approved by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOperational Advisory No. 18
… of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate … delete all unpaid vouchers that reference these Vendor IDs on June 1. Vendor ID Scenario 0RAR000000 A third party entity …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible … The additional credit is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 … if this benefit is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … for the 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198South Seneca Central School District – Online Banking (2021M-164)
… School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Henrietta Fire District – Financial Condition (2021M-27)
… increased to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
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
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleVillage of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
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)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … implement corrective action. … Determine whether Town of Palermo Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22State Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which …
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)
… pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services … initiate corrective action. … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget