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Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Consult with legal counsel and determine the appropriate course of action to address the overpayments and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing … a gaming console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did … card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges. As a result: School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of the District’s … by attackers, could be used to inappropriately access and view personal, private and sensitive information (PPSI) or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80State Police Bulletin No. SP-155
… or email at [email protected] . Questions regarding this bulletin may be directed to the Payroll Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Lodi – Town Hall Capital Project (2024M-130)
… of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board did … timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the … Town of Lodi Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Franklinville – Procurement (2024M-56)
… complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, Highway … officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did not research …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Village of Savona – Board Oversight (2015M-328)
… of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is … Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… Easements-Intangible Buildings Machinery and Equipment Library Books Computer Software-Intangible Construction in … the capital asset system as a capital asset addition if they meet the following criteria: The renovation costs … The original component being renovated will be retired if the actual cost of the renovation is 75% or more of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsVendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressState Agencies Bulletin No. 1907
… to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a missing or invalid date of birth are affected. Background The Date of … outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be corrected. Additionally, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemSpecial Accidental Death Benefit – New Career Plan
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOpinion 90-53
… Hempstead , 118 AD2d 542, 499 NYS2d 161; 1987 Opns St Comp No. 87-13, p 23; 1985 Opns St Comp No. 85-16, p 20; 2 McQuillin, Municipal Corporations, … include the administration and enforcement of building codes, through the issuance of building permits and …
https://www.osc.ny.gov/legal-opinions/opinion-90-53