Search
Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… plan, and although the District’s third-party IT services provider is supposed to restart the District’s IT operations … District’s records by an IPA, as required by law. Adopt a travel policy and procedures that provide clear and specific …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Audit Objective Determine if the Board is provided timely and detailed financial information. Key Findings Detailed … ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each month. The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsDiNapoli Announces State Contract and Payment Actions for January 2017
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state's chief financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Village of Rushville - Board Oversight and Information Technology (2018M-118)
… and report or conduct a thorough audit of claims. Ensure investments were made in compliance with New York State …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that resources were used … the financial condition of the town-wide (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the appropriate fund, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Westfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Union Vale – Procurement and Information Technology (2017M-172)
… without seeking competition. The Town has no policies or restrictions for Internet use; we found numerous instances of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… District officials did not consistently use competitive methods when purchasing goods and services. Credit purchases … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mVillage of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village employees received and used leave … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Division of Housing and Community Renewal Bulletin No. DH-94
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
… Employees represented by District Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… adjustments in 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay administrative … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Clayton - Justice Court Time and Attendance (2017M-286)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of … the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board should thoroughly …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether District officials purchased goods and services in accordance with Board policy and applicable statutory … from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for … and four public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit