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Town of Varick – Water and Sewer Operations (2021M-46)
… are correctly billed. Town officials generally disagreed with our findings. Appendix B includes our comments to issues …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… of the fiscal year. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… stamp and that bank account signature cards comply with Library policy. Establish and maintain a list of … authorized credit card users. Library officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… over the clerk. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we reviewed. However: The Justices did not deposit all collections in a timely manner. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Hilton - Financial Management (2020M-31)
… of fund balance and reserves. The Board: Adopted budgets with unrealistic estimates, which resulted in operating … level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and … and a reserve plan. Village officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… or deducted from accruals. Village officials disagreed with some of our findings but indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Harford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170IX.2.A Acronyms – IX. Federal Grants
… Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering System Identification Number for Grantees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… salaried and hourly employees that are active or on leave with pay during a representative pay period, such that …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardOverview – Special 20- and 25-Year Plans
… made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Madison - Collections (2023M-160)
… records and reports. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Old Westbury – Justice Court (2017M-64)
… our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… In addition, the Comptroller did not provide the Board with monthly financial reports. Key Recommendations Ensure … and manage financial operations. Town officials agreed with our findings and have initiated corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Islip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the Supervisor’s records and reports. The …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over … of duties. Ensure that AUDs are completed and filed when required. Ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… which serves approximately 390 students in cooperation with the Jewish Board of Family and Children Services, is … transfer process. Although the District has an agreement with each bank and all three banks offer various security … Include security controls in the written agreement with the banks in which District funds have been deposited. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over