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Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178City of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight … million, of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer … will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office … To notify agencies that the return address on all Direct Deposit Advice statements no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsState Agencies Bulletin No. 654-A
… is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5State Agencies Bulletin No. 2241
… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… We reviewed all 14 debt service payments totaling $3.9 million made during the audit period. All 14 were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were … sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… report – pdf] Audit Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) … which included severance payments, due to concerns of potential litigation against the Town. The severance … to provide any written details, such as written evidence of concerns of potential litigation or a cost-benefit …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… monitor the budget or ensure the constitution (bylaws) were followed. As a result, neither the Company nor … Directors’ report to the membership, as required by the bylaws. Key Recommendations Develop financial procedures to ensure all the bylaws are followed. Ensure all collections and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185