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Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Key Findings Extra-classroom activity collections were not always deposited timely and student treasurers did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate extra-classroom activity policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135State Agencies Bulletin No. 2009
… are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b: Tax Rate This box is populated with the tax rate applied. Box 4a: Exemption Code Not applicable. Box 4b: Tax Rate Not Applicable. Box 5: Withholding Allowances This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… (AUDs) in a timely manner. Key Findings The Supervisor did not provide proper oversight of disbursements or ensure the … totaling $516,716 and determined the Supervisor did not: Review any of the 199 disbursements to ensure the … were accurate and made for appropriate purposes and did not authorize the 44 electronic funds transfers (EFTs) or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… transaction processing in the General Ledger is not considered a requirement for a separate GL BU as journal … for publically-accessible data (e.g. OSC Open Books) is not considered a requirement for a separate GL BU. A BU value … by BU. Where transactions entered by users do not balance by BU, system-generated entries will be created, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuOrchard Park Public Library – Audit of Claims (2016M-191)
… January 1 through May 6, 2016. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. Key Recommendations Conduct …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to … of the Director as required. Credit card claims were not always supported with adequate documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Gold Coast Public Library District – Claims Audit (2014M-237)
… $1.45 million. Key Finding The Board as a whole does not audit District claims as required by the special act. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Village of Sylvan Beach – Board Oversight (2013M-34)
… $367,682 for the sewer fund. Key Findings The Board did not fulfill its fiscal oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually audit, or cause to be audited, the financial …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January 1, … and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency … Employees in Bargaining Unit 47 on 10/01/2021 are eligible to receive the 2021 CSEA DMNA Uniform Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andCentral Valley School District - Separation Payments (2018M-153)
… totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53McLean Fire District - Financial Operations (2017M-296)
… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board … stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT … are frequently scanned for viruses and other malware with up-to-date antivirus software, and ensure that any …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyNorth Shore Public Library – Financial Condition (2013M-344)
… of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 … 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County … to over $2.4 million. Library officials have maintained a capital projects fund with a balance on June 30, 2012 of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Addison Central School District – Financial Condition (2016M-30)
… through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, … Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools with … and potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30