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Town of Cambria – Capital Projects Financing (2017M-161)
… of our audit was to review capital project finances for the period January 1, 2015 through May 11, 2017. … The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which is … BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… for 2017 totaled approximately $3.3 million. Key Findings The District’s adopted LOSAP point system does … purchases totaling $108,883 made during the audit period. Key Recommendations Amend the point system to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not obtain Board and membership approval for all bills before paying them and did not retain adequate … in a timely manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves … Commissioners had not attended mandatory training required by New York State Town Law. The District did not always use …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVestal Central School District – Fund Balances (2017M-91)
… is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyMorris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Agencies Bulletin No. 1972
… for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly … Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced Deferred … York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Hudson Housing Authority – Board Oversight (2016M-302)
… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background … that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of Mount Kisco is located in Westchester County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small claims cases. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant … To this end, an effort should be made to classify revenue in a timely manner if the nature of the revenue …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewCost-Saving Ideas: School District Auditing – External Auditor
… to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to … and procedures; and provide an affirmative statement that the individual or firm is independent of the district as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorAgency Financial Reporting Package
… for the collection, summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packagePalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through 2014-15. Instead, 67 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationChateaugay Central School District – Leave Accruals (2016M-149)
… year totaled approximately $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is that, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its controls over … and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management