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Commack Public Library District – Selected Financial Operations (2015M-132)
Commack Public Library District Selected Financial Operations 2015M132
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a … Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86About this Report – 2022 Financial Condition Report
… condition is a broad concept aimed at assessing the ability of a government to balance recurring expenditures … obligations. This concept relates to a government’s ability to deliver services and generate revenues, while … from the Government Finance Officers Association for the 2021 Financial Condition Report . …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementWindsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Prattsburgh Central School District – Financial Management (2020M-108)
… 4 percent statutory surplus fund balance limit, however when unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an … whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Village of Poquott – Justice Court Operations (2019M-214)
… code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees … the control and reconciliation of issued and unissued tickets. Village officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130State Agencies Bulletin No. 1907
… Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date … of birth entered in PayServ. For more information see Payroll Bulletin No. PIP-011 . Effective Dates Effective … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… No formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not … as specified in Appendix A, officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated … Reviewing these transactions is an important part of the State’s internal control system. Process and Document … not authorize, you should immediately notify the Bureau of State Expenditures’ HelpDesk at (518) 474-4868. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269