Search
Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … planned to initiate corrective action. … audit village johnson city …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XVII.2 Overview – XVII. Lapsing Appropriations
… Year (SFY) State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated and the SUNY Stabilization Account appropriations lapse after … Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewCity of Gloversville – Parking Violation Operations (2016M-231)
… Establish a standard benchmark collection rate with which to periodically assess the Department’s parking …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood … code Square footage Deed number Proceeds received upon disposition Furniture and Fixtures and Machinery and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Deposit – Claims Auditing (2023M-173)
… the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit … Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy and that each claim has … authorizing payment. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Bemus Point Central School District – Reserve Funds (2014M-281)
… seven-member Board of Education, operates two schools with 745 students. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281New Paltz Central School District – Payroll (2021M-45)
… timekeeping procedures. District officials disagreed with certain findings but indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099II.3.B Establish Control – II. New York State Financial Accounting
… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These … records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … there exists an outstanding liability incurred by the agency prior to the end of the fiscal year. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … items being resolved in a timely manner. … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWaverly Central School District - Financial Operations (2019M-136)
… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and compost passes and investigate any differences with inventory records. Agency officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityPoughkeepsie City School District – Information Technology (2019M-166)
… information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive … formal service level agreement. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Pine Valley Central School District - Financial Management (2019M-35)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Pulaski Academy and Central School District – Financial Condition (2016M-81)
… in Oswego County. The District, which operates two schools with approximately 1,100 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to reduce excess funds in the EBALR. … Pulaski …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81St. Regis Falls Central School District – Fund Balance (2016M-141)
… Lawrence County. The District, which operates one school with approximately 285 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… County. The District, which operates seven schools with approximately 4,800 students, is governed by an elected … controls as identified in the confidential letter shared with District officials. … Scarsdale Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252