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Town of Lincklaen – Board Oversight (2017M-37)
… December 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Busti – Taxpayer Equity (2015M-349)
… by a five-member Town Board, includes the Village of Lakewood within its borders. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Examination of Island Peer Review Organization
… expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract … $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in … Department entered into a $79 million contract with IPRO to provide services related to Medicaid activities. This …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… officials adequately safeguarded personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … Herkimer County. The District, which operates four schools with approximately 1,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemHancock Fire Department - Financial Operations (2018M-236)
… publicly disclose, in writing, his deemed interest in the oral agreement between his business and the Department. It … should disclose, in writing, his deemed interest in the oral agreement between his business and the Department. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Akron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73State Police Bulletin No. SP-41
… Purpose To provide procedures for processing payments Affected … Pay on 4/1/01 are eligible for payment upon their return to the payroll. Agency Processing Information Payments are to be processed through the Time Entry Panel as follows: … To provide procedures for processing payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationTown of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support she was …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In … at reasonable levels. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88York Central School District – Network Access Controls (2022M-93)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … not comply with Board policy to ensure adequate network access control procedures were established including a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Jericho Water District – Water Use Charges (2013M-395)
… and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is … penalties calculated correctly, and late fee waivers and billing adjustments were generally made in accordance with …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Fabius-Pompey Central School District – Budget Review (B3-13-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Agencies Bulletin No. 1023
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … 4/01/07 (Retro) and 4/1/08 with Dues (Code 491 ) or Agency Shop Fee (Code 495 ) Effective Date(s) Paychecks dated … the biweekly deduction for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationAmagansett Union Free School District – Financial Condition (2014M-91)
… The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member … through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5