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Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Wawarsing - Recreation Department Records (2019M-20)
Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … with public disclosure. Such uses could include, but are not limited to, reducing District property taxes, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, … students, is governed by an elected seven-member Board of Education. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the … The committee appointed by the Comptroller with the consent …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeMorris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in … audited payments to the BOCES itself. The Treasurer does not directly supervise the application of her signature on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. … review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if … financial operations and whether officials accurately paid employees for leave time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 million. Key Findings Two …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … percent of employees tested and the nine Board members did not complete the annual SHP Training. Additionally, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTown of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Alexandria Central School District – Financial Condition (2016M-5)
… was used. Unassigned fund balance exceeded statutory limits during the past three years. The District maintained … unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy that outlines …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Downsville Central School District – Claims Auditing (2022M-134)
… payment. Key Findings The Board and District officials did not always ensure claims were properly audited before … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 claims, … $13,613 which had previously been paid. Officials did not obtain the minimum number of quotes for nine claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. Key Findings The Authority had no comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… loans, preparing and collecting water billings, performing the cash receipt and disbursement functions, and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… July 1, 2013 through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public … Erie 1 Board of Cooperative Educational Services Special Aid …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of Howard - Fund Balance Management (2018M-192)
… Key Findings The Board’s management of fund balance was not effective. As a result, general and highway fund balances … over the 2015 through 2017 fiscal years. The Board did not adopt fund balance, reserve or budgeting policies or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94