Search
Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163CUNY Bulletin No. CU-299
… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits … Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Pay Period 19L/20C Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleWyoming Central School District – Financial Management (2016M-67)
… 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the … Key Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67City of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Sweet Home Central School District – Financial Management (2016M-207)
… six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted … Board did not adequately manage the District’s finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Overview – Improving the Effectiveness of Your Claims Auditing Process
… the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … that provide audit of claims requirements applicable to various types of local governments. In the case of cities, … claims auditing process. Therefore, Appendix B is intended to provide only general information, and you should consult …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Lowville Academy and Central School District – Financial Condition (2015M-220)
… one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Central Valley Central School District – IT Asset Management (S9-22-7)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … audit schools statewide IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Copiague Fire District – Cash Disbursements (2019M-225)
… Limit claims paid before audit to those authorized by law and ensure they are presented for audit at the next …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225