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Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village … agreement. Issue press-numbered duplicate receipts for any cash, checks or money orders received. Audit all …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Town of East Otto - Information Technology (2018M-156)
… technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The … Adopt an acceptable use policy describing inappropriate and acceptable use. Develop, adopt and implement a disaster recovery plan and formalize backup …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156City of Norwich - Capital Planning (2019M-88)
Determine whether City officials are properly planning for capital needs
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Centereach Fire District – Procurement (2016M-342)
… The District provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by … used competitive methods when procuring goods and services, in accordance with the District’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Town of Berne – Procurement (2014M-147)
… February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed by … update the policies annually. Tested purchases were made in compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Cost-of-Living Adjustment – State Police Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase … receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentAccounts Payable Advisory No. 22
… purchase goods and/or services on an agency contract or Master Contract must reference the contract on the voucher … referencing a purchase order associated with an agency or Master contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberRiverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Clifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sherrill City School District – Reserve Funds (2017M-247)
… 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill … Sherrill City School District Reserve Funds 2017M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialGowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Phoenix Central School District – Financial Condition (2017M-96)
… 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Greene Central School District – Financial Condition (2016M-17)
Greene Central School District Financial Condition 2016M17
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mVillage of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… through March 31, 2015. Background The Bayport-Blue Point Union Free School District is located in the Town of Islip, … BayportBlue Point Union Free School District Leave Accruals 2015M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Cambria Housing Authority – Financial Management (2015M-316)
… have evidence that it always conducted an annual income recertification for tenants. Key Recommendations Audit all … income eligibility for Authority housing and document this recertification in the tenant’s file. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47