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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls … State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Beacon City School District – Claims Auditing (2016M-20)
… July 1, 2014 through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six … Beacon City School District Claims Auditing 2016M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20City of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Village of Richmondville – Disbursements (2012M-178)
… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … and you’re two months short, your sick leave credit can’t make up the difference. Qualify for a better retirement …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveBrentwood Union Free School District – Information Technology (2023M-83)
… provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately … determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Irvington Union Free School District – Information Technology (2016M-266)
… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… employees use requisitions and purchase orders prior to ordering goods and services and that all Village employees …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Long Lake Central School District – Payroll (2016M-90)
… not adequately segregated because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Ramapo Central School District – Financial Condition (2013M-141)
… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Elwood Union Free School District – Electronic Transfers (2014M-133)
… that two people from the District were involved in the processing of any of the electronic transactions. The … District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… for the handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Agencies Bulletin No. 1946
… Address Listing). If the agency address is correct, no further action is needed. If the agency address is not … State Agencies Bulletin No 1946 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Plymouth – Employee Benefits (2023M-176)
… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176