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New Hyde Park Fire District - Payroll (2018M-165)
… they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Cost-Saving Ideas: Establishing an Effective Fleet Management System
… new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemMiller Place Fire District – Credit Cards (2024M-58)
… that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … that credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an … or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Upper Jay Fire District – Board Oversight (2023M-24)
… which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Tuckahoe Union Free School District – Overtime (2023M-53)
… totaling $324,934 primarily for routine anticipated events. Had the District considered alternative options …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … already implemented most of them. … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York Federal … Protection Agency U.S. Federal Highway Administration … List of data sources …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of Harpersfield – Claims Auditing (2024M-71)
… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are … corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Vendor File Advisory No. 4
… will allow contracts and purchase orders to be entered and payments to be made. Second, strongly encourage vendors to … for both agencies and vendors doing business with NYS. References : Guide to Financial Operations, Chapter X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationRensselaer City School District – Medicaid Reimbursements (2024M-42)
… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … procedures to ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42XIX.4 Suballocations – XIX. Project Costing (PCIP)
… a suballocation is used when an owning agency for a given project has the need to have assistances from other state … to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project. When this need arises, the owning agency of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomBroadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Riverhead Charter School – Debit Cards (2017M-254)
… cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card … from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit … cards, adopt a debit card policy that describes the types and circumstances of the purchases allowed and provides …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254