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Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
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)
Determine whether the Board and District officials effectively managed the Districts financial condition
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)
… expenditures for the 2013 fiscal year totaled $12 million. Key Findings The Board has not adopted any policies … collected. Deposit slips were not sufficiently detailed. Key Recommendations Adopt a policy and establish written …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95State Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Sylvan Beach – Board Oversight (2013M-34)
… oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
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)
… Purpose of Audit The purpose of our audit was to assess the Authority's … Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was … was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) … did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually review …
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)
… Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims … before they are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Grand Island - Information Technology (2019M-34)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically … review the inventory of IT assets and expand it to include software and data. Ensure that all necessary Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … Review and update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
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)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Wainscott Common School District - Claims Auditing (2018M-240)
… appropriate purposes and adequately supported. Key Finding We found no evidence that the Board, as a whole, performed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
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)
… which was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Ulster County Probation Department – Restitution Payments (S9-20-8)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … up on and officials did not always make reasonable efforts to locate victims promptly. Key Recommendations Ensure policies are clear to enforce and monitor restitution obligations. Enforce and …
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
… may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects must be created for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projects