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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation … Determine whether Ontario County Four Seasons Development Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a … and procedures. Enter into a written contract with the IT provider. Develop and adopt a comprehensive written disaster …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127South Seneca Central School District – Online Banking (2021M-164)
… South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings … computer was not used to conduct online banking and none of the employees involved in online banking received Internet …
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)
… increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more … budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which … $1.4 million, and the $1 million appropriated fund balance will likely not be used. The Board did not adopt …
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. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Village of Fort Plain – Leave Benefits (2020M-101)
… establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit … and attendance records and leave request forms. Update the employee 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)
… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … services, including professional services. Ensure payments for purchases using State or county contracts agree with …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Overview – When Employees Retire
… Employees must apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed … time period. Applications and documents employees give to you have not been filed with the Office of the State … for employers of initial steps when an employee applies to for retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewOperational Advisory No. 18
… ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios … the inactivated Vendor IDs (see table below). Business Units should ensure that all ROA vouchers that reference …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCayuga County Community College – Information Technology (2013M-291)
… installed software. The College could not provide purchase orders or other supporting documentation for five installed … list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. Background The C. H. Evans Hook and … of the Company’s funds during the period October 2009 to December 2012. In addition, during this period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Ordinary Death Benefit – New Career Plan
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… benefits are marital property and are subject to equitable distribution. Equitable distribution is the division of marital assets between … should be divided. However, it does not allow for a distribution of your pension until you actually retire, die …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of marital assets between … should be divided. However, it does not allow for a distribution of your pension until you actually retire, die …
https://www.osc.ny.gov/retirement/publications/1515/divorceCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207