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Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCentral Square Central School District - School District Website (S9-19-29)
… to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District District officials used a competitive method to procure professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Village of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexCUNY Bulletin No. CU-719
… is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. … Office of Labor Relations will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly … input file.Updated agency access is not available for the deduction. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsVillage of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Acceptable Time and Attendance Systems – Legacy Reporting
… and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried … or appointed officials, are not required to participate in a time-keeping system; however, it is important to have …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the … year. The Board has not provided adequate oversight of the billing and collection of ambulance user charges. Key … Establish written policies and procedures for the billing, collection and enforcement of ambulance fees and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35