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Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… managed cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board … services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by … The Board should ensure that the Clerk-Treasurer performs duties such as maintaining general ledger cash accounts as …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Onondaga 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-s9-23-8XII.5.H Appropriate Payment Amounts – XII. Expenditures
… 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsGlens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248State Comptroller DiNapoli Releases School District Audits
… Of the 2,683 required sessions, therapists documented 605 as scheduled and missed, but did not document another 506 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has … non-represented employees Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll … an Earn End Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Ephratah – Accounting Records and Reports (2022M-138)
… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed … Determine whether the Town of Guilford Town Town Board Board developed realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies … pay rates or Board of Trustees (Board) policy resulting in compensation errors totaling $5,188. Officials could not … to occur. Key Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials and employees adhere to the procurement policy. Familiarize themselves with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) … filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouthern Cayuga Central School District – Financial Condition (2020M-77)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77