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Town of Hancock – Transfer Station Operations (2016M-255)
… if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. … five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In … Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overBroome County – Financial Condition (2017M-187)
… for 2017 total approximately $383 million. Key Findings On average, County officials annually used $2 million of … in fiscal years 2014 through 2016. County officials have not adopted any specific fund balance policy that states … sufficient cash flow and reduce or eliminate reliance on short-term borrowing. … Broome County Financial Condition …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … used generally resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2State Agencies Bulletin No. 913
… The Date of Birth field is available as an optional field for population on the AI file for Hire (HIR) and Personal Data (PER) transactions as of 7/24/09. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileCity of Albany – Payroll (2015M-110)
… that all requests for payment for unused vacation time have adequate supporting documentation for the accrued and …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Wappingers Central School District – Professional Services (2022M-88)
… officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Objective Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s … bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Laurens Fire District – Financial Activities (2021M-43)
… the Treasurer’s records. File annual financial reports in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was established … and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited … Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the duties …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Tyrone – Financial Management (2014M-343)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Accounts Payable Advisory No. 66
… Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsGroton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Greenville Fire District – Investment Program (2023M-106)
… 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market … legally permissible investment options, the District may have earned an additional $38,700 more than earned. Officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Latham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the … protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Fire District Information
… Audits Recent Fire District Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal Audit … Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin …
https://www.osc.ny.gov/local-government/resources/fire-district-informationSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan … Program. The resolution approves Teachers Insurance and Annuity Association (TIAA) to serve as common remitter to … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Enforcement of the MitchellLama Surcharge Provisions
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… that addressed all of the requirements in the PCI DSS, and the Authority could also improve certain other technical … to develop strategies to enhance compliance with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued to the Authority. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followState Agencies Bulletin No. 1639
… Purpose To notify agencies of a change to the process for reissuing New York State … payroll checks. Background Under the current business process: State agencies submit to the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checks