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Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsWest Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72LaFayette Central School District - Fixed Assets (2018M-073)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… and that Company moneys were safeguarded. Key Findings The Board has not provided adequate oversight of financial … adequate fundraising documentation. Key Recommendations The Board should enforce the bylaws and adopted policies and procedures. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusAccounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsVacating Orders – Divorce and Your Benefits
… court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business practices. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTioga Central School District – Cash Management (2020M-83)
… officials did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in … cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Agencies Bulletin No. 130
… for this insurance program. Affected Employees Employees in Negotiating Units 02, 03, 04 and 87 Effective Date April, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programWest Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Contact Update for State Agencies
… The Office of the New York State Comptroller communicates … designated staff in State agencies to use our Contact Update online service. It allows them to provide and maintain …
https://www.osc.ny.gov/contact-updateMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mBedford Central School District - Information Technology (2018M-164)
… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46XV.6.B Negative Payroll Balances – XV. End of Year
… > Negative Segregation Balance. Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse … balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state … purposes. These journal voucher payments are considered interest neutral. Agencies are required to make every effort … balance in the federal fund which results in a state CMIA interest liability. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersSchodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85