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Town of Otselic – Selected Financial Operations (2012M-220)
… 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by a Town Board comprising the elected Town … that a complete list of all community development moneys is prepared, and procedures for outstanding loan collection …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Otisco Fire District – Financial Operations (2016M-415)
… a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is … performs an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Clarence Public Library – Audit of Claims (2016M-355)
… received its charter from the Board of Regents of the New York State Education System in 1969, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Appendix B — Travel References – Travel and Conference Expense Management
… Domestic Per Diem Rates (includes both federal lodging and meal rates) Office of the New York State Comptroller, … Rate (search for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the … insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceStamford Central School District – Fund Balances (2016M-106)
… ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used … Develop a plan to reduce the amount of unrestricted fund balance in a manner than benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The … operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. … in the appropriation of unrestricted fund balance that is not needed to fund operations. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Port Jefferson Union Free School District - Claims Processing (2018M-055)
… complete report - pdf] Audit Objective Determine whether the Board had established and properly implemented an … activity claims totaling $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202CUNY Bulletin No. CU-188
… Purpose To explain the automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-188-new-york-city-health-rate-change-ghi-participantsCUNY Bulletin No. CU-180
… Purpose To explain an automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-180-new-york-city-health-insurance-rate-changeOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … and all 23 elected officials), 14 employees or 6 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8CUNY Bulletin No. CU-169
… Purpose To explain an automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-169-new-york-city-health-rate-change-ghi-participants