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Town of Friendship – Justice Court Operations (2021M-15)
… Court was diminished. Key Recommendations Ensure deposits are made within 72 hours of collection, and monthly reports and disbursements are made timely. Prepare monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Sackets Harbor Central School District - Information Technology (2019M-208)
… complete report - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Village of Palmyra - Justice Court Operations (2019M-202)
… are investigated and resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. Ensure the annual audit … accountability is performed and addresses any unreconciled or unidentified cash balances. Village and Court officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Pulaski Academy and Central School District - Separation Payments (2020M-20)
… process for all separation payments to ensure they are accurately calculated, supported and disbursed in … recovery of payments identified in this report that are inconsistent with the individual employment agreements or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… previously established on the IT asset inventory system are filled out to properly track purchase order date, cost, … inventory, and updating the records to ensure the assets are accurately accounted for. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Compensation Law (Law). Costs to administer the Program are recovered via assessments by the Board on participating … State. Under the Law, the Board and the State Comptroller are required to ascertain the Board’s expenses. We performed …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town … up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on January … timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67State Agencies Bulletin No. 1846
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $225,000 for the 2020 plan year. Affected Employees … Effective immediately. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2020 plan year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkWyandanch Union Free School District – Budget Review (B20-7-7)
… $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … of its athletics program, and certain utilities are adequate. Additionally, overtime costs will need to be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Berkshire Fire District - District Operations (2020M-40)
… fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of German Flatts – Fiscal Stress (2015M-217)
… a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The Board did … and estimates of revenues for individual accounts are realistic. Adopt a policy setting forth the reasonable …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Argyle – Water Billing and Collections (2023M-148)
… Maintain adequate accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… for fiscal year 2024. Affected Employees: Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background: In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… [read complete report - pdf] Audit Objective Determine whether Town of … effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293