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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… did not properly classify the amounts due to the general fund from the water and sewer funds. For the fiscal year … May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the … repay the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Danby – Claims Processing and Procurement (2022M-127)
… competition when procuring goods and services or ensure all claims were properly audited and approved. When goods and … health insurance payments. Properly audit and approve all claims timely. Comply with Board policies and statutes …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Agencies Bulletin No. 877
… Sing Employees Federal Credit Union, OSC has converted all employee records with General Deduction Code 738 to … deposit takes place. Agency Actions Agencies must access all transactions for Sing Sing Employees Federal Credit Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followState Agencies Bulletin No. 1024
… Agency Action Agencies must verify the return address for all Department ID(s) associated with their agency as listed … name change will affect the PayServ department table and all future PayServ generated reports will be impacted by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… not support its decision-making and prioritization of all capital project items. We also found that completing the … identified. However, additional improvements are needed. All of the five prior audit recommendations were partially …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Port Jefferson – Justice Court Operations (2020M-56)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were … issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. … lack of written policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andXI-A.4 Procurement Card Use – XI-A. Purchasing
… requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is … single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the … and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the agency must check the box …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… between 331 and 1,018 days late. The Board did not audit all claims prior to payment and did not annually audit the … records and provides financial reports to the Board. Audit all claims prior to payment and audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The Board of Commissioners was unable to determine if all receipts collected were remitted to the bookkeeper, … should approve the Commission's annual budgets and all Commission salaries, wages and pay rates. Adopt policies …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… did not perform annual audits of the books and records of all Town officials and employees who received or disbursed … the audit of, the books and records of the Supervisor and all other officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Amenia – Leave Accruals (2013M-361)
… operating effectively. We tested payroll payments for all 54 employees, including full-time, part-time, seasonal … not properly maintained. We tested the leave time used by all six highway department employees for whom leave records …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … the approval process by manually writing checks using a typewriter and blank check stock. Disbursed 106 payments …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172