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West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, within the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… processes for the general fund with little oversight or other compensating controls. Manual checks are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Heuvelton Central School District – Procurement (2023M-55)
… agreed with our recommendations and have initiated, or indicated they would initiate, corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… network user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… employees and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… employees and all six elected officials), 14 employees or 24 percent of employees tested, and five elected officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related … line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in the SFS. The … : JAA-PPM101-041 Update Activity using the Project Guide Step 2 - Link the activity to a contract line : …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Village of Monticello – Payroll (2022M-59)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities are accurately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Madison 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-63State Agencies Bulletin No. 1796
… Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Effective Date(s) Institution Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… officials agreed with our findings and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mMoriah Central School District - Medicaid Reimbursements (2019M-64)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Pittsfield Fire District – Board Oversight (2016M-305)
… Key Findings The Board does not have any policies or procedures for credit card usage. The Treasurer is …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls … 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … duties were not properly segregated, since the Town’s accountant was responsible for processing payrolls, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365State Agencies Bulletin No. 319
… Contact the IRS at the toll-free number 1-800-829-3676 or visit their website at www.irs.gov to view this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002