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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … were for appropriate Company purposes or supported. Of the $3.6 million in disbursements made during the two-year … for inappropriate purchases and/or not supported. Examples of inappropriate purchases and unsupported disbursements: …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board … the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82SUNY Bulletin No. SU-314
… establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain Administrative Services Unit (BU02), Operational … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Cost-Saving Ideas: School District Auditing – External Auditor
… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … or indicate the selection basis, such as using requests for proposals (RFPs), when procuring professional services. … four vendors totaled $260,987 during our audit period for: legal services ($131,257), insurance ($73,699), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Lockport – Fiscal Stress (2013M-330)
… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending … cash flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the … The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is … The Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Schuyler County – Treasurer’s Office (2014M-186)
… Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted … for processing the various financial transactions handled by office staff. As a result, there is a lack of segregation … financial statement, the filed 2011 AUD was not supported by the accounting records because office staff did not make …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The Schenectady Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which was established …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Operational Advisory No. 26
… of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … every six months to ensure it is accurate. It is important for agency contact managers to complete the bi-annual …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsBrocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 … Charges for purchases totaling $24,831 did not comply with the purchasing policy. Not all travelers attached proof …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … did not maintain accurate accounting records or prepare and provide the Board with monthly financial reports. Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed … over non-payroll cash disbursements by segregating duties and providing management oversight, so that no individual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… audit was to examine the resident school district tuition billing processes for the period July 1, 2013 through June … totaled approximately $4.9 million. Key Findings The billing summary report was not reconciled to the students’ … are maintained and these records are reconciled with the billing spreadsheets. Prepare all bills on an FTE basis. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2