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Yonkers City School District – Fixed Assets (2015M-229)
… were recorded as disposed of did not have disposal request forms from the departments responsible for those assets. Key … accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… take corrective action. Appendix B includes our comment on the District’s response to the report. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Schenectady City School District – Math Workbook Inventory (2023M-65)
… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentIX.7.K Record Retention – IX. Federal Grants
… Human Services, see 45CFR 92.42). Agencies should refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on … schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionJohnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… review and to consider the function in the broader scope of your operations. The body or official auditing claims … Increases in expenditures for consumable inventory items such as office and cafeteria supplies. Increases in expenditures for moveable items such as technology equipment (i.e., computers and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsState Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsGeneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Columbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249State Agencies Bulletin No. 1479
… increases each fiscal year based on the Consumer Price Index on December 31st of previous year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesState Agencies Bulletin No. 1561
… members of ERS Plan Type 7Y Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Pine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of … Pine Bush Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial