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West Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248CUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a … internal control policies, including the preapproval of all purchases by using a purchase request form. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192For-Profit Construction Questionnaire (CCA-2)
… review. Delegate user roles to employees. FILE ONLINE Not ready to file electronically? For-Profit Construction …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… review Delegate user roles to employees FILE ONLINE Not ready to file electronically? Not-for-Profit Construction …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireNortheast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Portville Central School District - Cafeteria Collections (2018M-244)
… and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until deposited. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Jamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04General Brown Central School District - Building Renovation Project (2019M-21)
… establish, monitor and account for the building renovation project? Noteworthy Achievements District officials properly … for the three school buildings and garage renovation project. District officials ensured that work was completed … and monitor the building renovation project. There were no recommendations as a result of this audit. … Did the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mFairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Brewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Warwick Valley Central School District - Professional Services (2019M-139)
… Key Finding District officials did not seek competition for professional services from four of the 12 professional … policy to be sure it sets forth the expectations for the procurement of professional services. Ensure that the … that professional services be procured using requests for proposals (RFPs) is followed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Hornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Rapids Fire Company – Credit Cards (2023M-86)
… Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by … for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is tax-exempt. We … indicated they plan to initiate corrective action. … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Travel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … - Using a Due to State Offset OSC Travel Manual … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsPoland Central School District - Claims Audit Process (2018M-214)
… approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit … claims auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our recommendation and have initiated corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Brighter Choice Charter School for Boys - Payroll (2018M-139)
… periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay rates were authorized, accurately paid and supported by …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Overview – Reporting Elected and Appointed Officials
… accruals used and confirms that full hours were worked. If you have questions, we may have answered them already in our Frequently Asked Questions section. If not, you can use our help desk form and select “Reporting … a process to detrmine how many days these officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overview