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Town of Waterloo – Board Oversight (2017M-110)
… 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Mayfield - Town Clerk (2016M-29)
… bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … collections in the Clerk’s computer system and report them on the Clerk’s monthly report, deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Williamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Mexico Academy Central School District – Procurement (2023M-75)
… complete report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… 30, 2024. District officials did not establish policies and procedures to ensure State aid was claimed for … homeless students. Officials also did not complete and maintain designation forms and submit them to the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37CUNY Bulletin No. CU-590
… in the employee’s taxable gross wages, and is subject to all employment and income taxes. Federal, State and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-685
… and Paydate Deadlines schedule, the CUNY University Payroll Systems and Operations office must provide OSC with … (enter as a negative amount) Goal Balance: Leave blank Payroll Register and Employee’s Paycheck/Advice The earnings … codes and the associated amounts will be displayed on the payroll register: Earnings Code Description CGR CUNY Grant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-685-2020-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-768
… and Paydate Deadlines schedule, the CUNY University Payroll Systems and Operations office must provide OSC with … (enter as a negative amount) Goal Balance: Leave blank Payroll Register and Employee’s Paycheck/Advice: The earnings … codes and the associated amounts will be displayed on the payroll register: Earnings Code Description CGR CUNY Grant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationPayroll Improvement Project Bulletin No. PIP-017
… been extended to include: Saturday 02/27 6:30 am – 4:00 pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – 8:00 pm Tuesday 03/02 6:30 am – 8:00 pm Wednesday 03/03 6:30 am – 8:00 pm Thursday 03/04 5:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Fort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, … 1, 2011 through September 18, 2013. The objective was to determine whether the Department adequately monitors the … of Food Safety and Inspection (Division) was unable to meet the demands of its inspection frequency schedule, and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Education Department (SED) after adoption. All staff are trained annually and only certify to SED if all staff …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2