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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-2016mVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately for the period June 1, … Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. Award LOSAP points in …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59City 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)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … 15 employees or 15 percent of employees tested and the nine Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… floodwater and sediment damage. The District is governed by a five-member Board of Directors. The District’s 2015 …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… Park and part of the hamlet of Massapequa. It is governed by an elected three-member Board of Commissioners. …
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 practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Chester Union Free School District – Information Technology (2021M-107)
… (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 … and have initiated or indicated they planned to initiate corrective action. … Determine whether Chester …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… seek competition for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking competition. $6,410 to an employee’s private business for lawn care services … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
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)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
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)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal … and other municipalities within the Library’s service area to develop a plan to either increase revenues or further reduce services and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250State Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2021 of … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
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)
… not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
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)
… lacked adequate supporting documentation required by the District’s policy. Student treasurers were not always … all collections, disbursements and a running cash balance. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… 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 … thoroughly audit credit card claims and pay charges timely to avoid late fees. … Determine whether the Town Clerk Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Medina 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-165Operational Advisory No. 36
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO) Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesPrivate Equities
… , [email protected] Sample commitment: $5 million to $25 million Program Guidelines Life-Cycle Stage: Early to Late-Stage Structure: Funds Managed by: NYSCRF Direct, … Fund Size typically less than $2 billion Please also refer to additional guidelines: Emerging Manager Definition and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityComptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … $39,267 in other than personal service costs. Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts … apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits