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Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of … of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and used the lower … Comply with the District’s credit card and purchase card policy and monitor all card charges. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… [read complete report – pdf] Audit Objective Determine whether Village of Port Dickinson … for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused … B includes our comment on an issue raised in the Village’s response letter. … audit village port dickinson …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, … and have initiated or indicated they planned to initiate corrective action. … audit hawthorne cedar knolls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … on the inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126York Central School District – Network Access Controls (2022M-93)
… access control procedures were established including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … accounts) including, but not limited to, accounts for former employees and substitute teachers that were never employed by the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andDolgeville Central School District – Fuel Monitoring (2023M-175)
… of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries. Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Schuyler Lake Fire District – Financial Activities (2022M-191)
… records. Ensure the Treasurer filed the District’s required annual update documents (AUDs) for fiscal years 2015 … the risk. Annually audit the Treasurer’s records. File the required AUD with Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178CUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate … York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for the … employees with Aetna HMO and Aetna QPOS Plans Effective Date(s) Paychecks dated February 14, 2008 OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposTown of Centerville – Town Clerk/Tax Collector (2021M-75)
Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted and reported collections
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78CUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City … Office has requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for … of past due amounts. Consider providing adequate resources to cover potential salary increases. … Village of Monticello …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview