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Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Accounts Payable Advisory No. 69
… Travel and Non-Employee Travel cards and the WEX Bank Fuel card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver … State credit cards, agencies must ensure the “Employee ID” field contains the employee’s identification number (or N …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsSchodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … finances each year. Not all disbursements contained two signatures or sufficient supporting documentation. Key … been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… all employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVillage of Scottsville - Financial Management (2018M-75)
… Adopt additional financial and IT policies, review and revise policies to fit current operations and needs and …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342East Moriches Union Free School District – Claims Processing (2016M-273)
… account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Schroon Lake Fire District – Cash Disbursements (2017M-9)
… New York State Town Law, are paid prior to the Board’s authorization. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Newark Valley Fire District - Board Oversight (2020M-30)
… Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Clarkson - Justice Court Operations (2018M-57)
… did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to the Department of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57State Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 31, … September 5, 2007 Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereIntroduction – Information Technology Contingency Planning
… accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or other … IT disruptions will prepare local government and school district personnel for the actions they must take in the … quickly and effectively as possible following an unplanned disruption. The time to think about and plan for IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
Determine if Company officials ensured financial activity was properly recorded and reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93