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Addison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or … . … Importance of Referencing a Contract Number on a Purchase Order or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more than necessary for goods and services or …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of … of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and … time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsChappaqua Central School District - Fixed Assets (2022M-186)
… not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset policy did … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key … agreed with our recommendations and have initiated or they planned to initiate corrective action. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. … Determine whether Buffalo …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Central Islip Union Free School District - Claims Audit Process (2018M-170)
… supported and properly audited before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) … totaling $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170City of Salamanca – Selected Financial Activities (2015M-284)
… management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the … The Comptroller did not enforce the collection of overdue property tax payments in a timely manner and did not follow …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Multiple Dwelling Property Inspections (2018-MS-1)
… buildings with three or more dwelling units, at a minimum of every three years and confirming that known … not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were … nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsTaxes – 2021 Financial Condition Report
… collections decreased by 0.6 percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitCUNY Bulletin No. CU-324
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty auditor. … key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in balance … accounted for, supported, approved and reconciled. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomNorth Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) … unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140