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Camden Central School District - Claims Audit Process (2019M-124)
… the audit period and found they were generally supported by adequate documentation and for proper purposes. However, … claims for scholarship payments are audited and approved by the claims auditor before they are paid. Ensure the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Hamburg Central School District – Capital Project (2014M-129)
… we found that the District purchased projectors for science classrooms totaling $63,040 without competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167SUNY Bulletin No. SU-304
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The Earnings Code DLP or DLS will be displayed on the payroll register. “Discretionary LSP-2 Semesters” or … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … SUNY Bulletin No SU304 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws … as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOperational Advisory No. 7
… update this information. Please assist OSC in this process by reviewing the BU information in the attached spreadsheet … the attached spreadsheet and email it to outreach@osc.state.ny.us no later than Friday, 10/11/13 . … Update SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured … Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure … electricity supply contract and seek periodic competition to ensure rates are at the lowest possible cost. Conduct a …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andUnified Court System Bulletin No. UCS-303
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … or later Judges or Justices who were returned to the payroll using the Action Rehire or Return from Leave on … In addition, include monies that will be calculated by the payroll system using Earnings Code RGS in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… accounts, 199 nonstudent accounts, and 317 shared and service accounts. Key Recommendations Periodically review all …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mPenn Yan Central School District – Network Access Controls (2021M-79)
… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator … to clearly identify the provider’s responsibilities and services to be provided. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the … budget gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Niagara Falls Water Board – Financial Management (2015M-141)
… in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 … are public benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is governed by an appointed five-member Board, owns and operates the City …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit … Investigate the apparent misuse of Department funds. Audit and approve claims prior to payment and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and … information and comparing enrollees’ Social Security numbers against the Social Security Administration database. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … request for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt … committee. Ensure that District officials issue an RFP for external audit services at least every five years. … Fishers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320