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Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Latham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Accounts Payable Advisory No. 66
… State agencies must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they are identified. For more … has been updated to reflect the new process agencies and organizations must follow to report suspected and/or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsGroton Central School District – Cash Management (2020M-124)
… (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally … our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period … avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes … Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343State Agencies Bulletin No. 1883
… Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1883 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Agencies Bulletin No. 1876
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1876 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsNorth Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… seven-member Board of Education, operates three schools with approximately 900 students. Budgeted appropriations for … all nonpayroll disbursement processes for the general fund with little oversight or other compensating controls. Manual … Most of the District’s checks are computer-generated with the Treasurer’s electronic signature already imprinted. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257New Paltz Central School District – Financial Condition (2014M-38)
… fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … Recommendations Ensure that employees are not authorized to have incompatible duties within the financial software. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGarrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Fire District Information
… Adopted Rules and Regulations for Implementing New Training Requirements [pdf] List of Training Providers … Get Training Course Approved [pdf] OSC's Academy for New York State’s Local Officials Model Code of Ethics for Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information