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Town of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the … 1, 2015 through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a … The purpose of our audit was to review the claims audit process for the …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Allegany-Limestone Central School District - Financial Management (2018M-129)
… annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129State Agencies Bulletin No. 2048
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … payee notification requirements: An initial outreach letter will be mailed to all employees with a 2021 uncashed … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the … approximately $5.8 million, and the District only used a minor amount of the fund balance it appropriated to finance … Unrestricted fund balance exceeded the 4 percent legal limit during the same period. The District appropriates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172IX.12.B Federal Responsibility – IX. Federal Grants
… Federal Government’s implementation of CMIA was assigned to the U.S. Department of the Treasury, which maintains a … CMIA website at https://fiscal.treasury.gov/cmia/ . Guide to Financial Operations REV. 01/24/2023 … Federal Governments implementation of CMIA was assigned to the U …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilityForms for State Agencies and Employees
… Form # Form Name and Resources Format Accounting AC 22‑S … Agreement Word AC 3270‑S Competitive Grants Procurement Record Checklist Word AC 3271‑S New York State Consultant … obsolete and has been replaced by form AC 132-S AC 132‑S Employee Report of Travel Expenses and Claim for Payment …
https://www.osc.ny.gov/state-agencies/formsTown of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the … deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of East Hampton – Information Technology (2015M-187)
… adopted written computer-related policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Northville Public Library – Cash Disbursements (2015M-53)
… to automatically deduct funds directly from the Library’s checking account. Not all cash disbursements were properly … providers from having direct access to the Library’s bank accounts. Establish policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 2152
… This bulletin is superseded by Payroll Bulletin No. 2152.1 . Purpose: The purpose of … after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … check. If responses are received prior to January 1, 2024, the checks will be reissued. Any checks that remain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksTuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard … Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, … approximately $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a … Poughkeepsie Housing Authority Procurement and Information Technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology