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Town of Middleburgh – Claims Audit Process (2023M-56)
… reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town debit card. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Village of Lyons Falls – Financial Management (2013M-393)
… a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. … fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Village of Fort Johnson – Claims Processing (2016M-324)
… 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Town of Bethany – Town Clerk Fees (2017M-226)
… August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts … as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain duplicate receipts. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Operational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonCity of White Plains – Claims Auditing (2016M-367)
… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Unified Court System Bulletin No. UCS-266.3
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.1
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payrollSeneca Falls Central School District – Procurement (2021M-201)
… or document an exception from soliciting competition for services provided by six professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201XIX.2 Overview – XIX. Project Costing (PCIP)
… financial transactions over the life of a project for all stakeholders. The Project Guide along with the guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overview