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Village of Port Chester - Dual Employment (2018M-91)
… we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Westfield, Town of – Financial Management (2013M-389)
… use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Pulteney – Information Technology (2021M-28)
… [ read complete report - pdf] Audit Objective Determine whether Town of … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, … they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Sidney – Budget Review (B4-15-18)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… [ read complete report - pdf ] Audit Objective Determine whether the … transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mState Agencies Bulletin No. 146
… Use-Retirement Plans-Update/Display All Enter Emplid of the employee. Click OK. Select Correct Empl Rcd # . Click …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999State Agencies Bulletin No. 144
… copy of the Circular E, Employer's Tax Guide, contact the IRS at the toll free number 1-800-829-3676 or visit their website at https://www.irs.gov/ to view this publication. Advance Payment of Earned … each year. Copies of the forms may be obtained from IRS. Questions Question regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/144-changes-federal-income-tax-withholding-tables-year-2000Town of East Hampton - Budget Review (B20-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by … cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts … infrequent purchases, such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Louisville – Water User Charges (2015M-44)
… to perform their job duties. Review and approve all water account adjustments. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … differences and take corrective action as needed. Submit monthly reports to the JCF no later than the 10th of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed … to issue obligations to fund operating deficits to submit their proposed budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2