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Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… and reliable records. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… $8.6 million. Key Findings The Village’s procurement policy did not include procedures for procuring professional … did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Chester Union Free School District – Information Technology (2021M-107)
… network user accounts when there was no longer a need for them. Monitored network user compliance with the … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and … any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107State Agencies Bulletin No. 1885
… overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is … of the increase is based on the increase in the Consumer Price Index of the previous year. Effective Dates Effective … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … 1, 2012 through April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Jefferson Central School District – Procuring Services (2021M-42)
… report - pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought … Determine whether Jefferson Central School District District officials sought competition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Town of Wolcott – Information Technology (2020M-126)
… the Town of Wolcott’s (Town) information technology (IT) assets were adequately safeguarded. Key Findings The Board did not ensure that IT assets were adequately safeguarded. The Board did not: Adopt any IT policies or a disaster recovery plan. Provide users with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Tompkins County Public Library – Financial Management (2015M-250)
… 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library System … Cortland, Seneca and Cayuga Counties. The Library, which is governed by a 15-member Board of Trustees, serves … approximately $4 million. Key Finding Library officials have not developed structurally balanced budgets, and the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… soil erosion and the prevention of floodwater and sediment damage. The District is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Private Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85