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Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Financial Condition 2013M381 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice … County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member … The Board does not receive a report of disbursements made to property owners. Heads of household in the Family …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Valley Central School District – Information Technology (2020M-154)
… District (District) officials ensured the District’s information technology (IT) systems were adequately secured … School District District officials ensured the Districts information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. … information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1883
… 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of Administration … PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically stop ORP … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Buffalo City School District - Charter School Tuition Billing (2019M-122)
… that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings District officials … that charter school tuition billing for Public Excess Cost Aid PECA was accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship … law, are paid prior to the claims auditor’s audit and approval. Ensure all claims for scholarship payments are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and … use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … for 2015 were $669,295. Key Findings The Board did not limit depositories to banks and trusts, as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Village of Fort Ann – Financial Condition (2014M-197)
Village of Fort Ann Financial Condition 2014M197
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Sylvan Beach – Board Oversight (2013M-34)
… four Trustees. The Village’s budget for the 2012-13 fiscal year was $798,605 for the general fund, $193,630 for parks …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
… and intent for establishing each reserve fund levels and conditions under which each fund’s assets will be used or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Ulster County Probation Department – Restitution Payments (S9-20-8)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, disburse all victim restitution payments … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8V.3.F Projects – V. Chart of Accounts (COA) Governance
… – Federal Grants and Chapter XIX – Project Costing (PCIP) of this Guide for guidance on establishing, transacting and … information, in SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsInlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180