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Town of Howard - Fund Balance Management (2018M-192)
… of fund balance was not effective. As a result, general and highway fund balances increased significantly over the … reserve or budgeting policies or multiyear financial and capital plans. Key Recommendations Periodically monitor adopted budgets and make necessary amendments and transfers as needed. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Security Over Critical Information Systems
… information and student records. The Department is responsible for safeguarding its data and for ensuring the … critical information systems and associated data, there is a risk that unauthorized persons could access these systems. This is largely because the Department has not taken fundamental …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District … because no one reviewed online banking users’ access and permissions. Officials at the District also did not monitor … Business Administrator inappropriately had administrative permissions to one or more of the District’s bank accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Investment Advisory Committee
… Nordin, CFA Retired Partner Wellington Management Company, LLP Catherine James Paglia President Robert and Ardis James …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeCherry Valley Fire District - Board Oversight (2019M-141)
… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … Determine whether the Board properly established reserve funds equitably billed for fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingCassadaga Valley Central School District - Financial Management (2018M-110)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Webster Public Library - Board Oversight (2018M-125)
… before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds claims, before payment. Adopt additional financial and … financial information, including details of private funds. Library officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Canton Central School District - Claims Audit Process (2018M-186)
… and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation … the Business Manager reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Fire District Information
… Office, within 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , … communications from LGSA. Visit our Contact Update and Online Help for Local Officials web page for more …
https://www.osc.ny.gov/local-government/resources/fire-district-informationChappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Get Help
… Filing System VendRep System - Enroll Now Proceed to Login …
https://www.osc.ny.gov/online-services/get-helpHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHuntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board 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 these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178IX.2.A Acronyms – IX. Federal Grants
… Enterprise Services Automation FGA Federal Grant Award FCS Food and Consumer Services FNS Food and Nutrition Services GAD Grant Award Document GAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsAsset Forfeiture Escrow Fund
… and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention