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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… during the year. As a result, the Board adopted budgets with inaccurate estimates of revenues and expenditures. … reserves has not, in all cases, been in accordance with Board authorizations. Deposits were not always made … is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… improper stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly … that they were accurate, supported and complied with her employment contract and/or the Authority’s personnel … checks totaling $290,460 were paid in accordance with her contract. However, we found certain other payments that …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState Agencies Bulletin No. 1858.1
… with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll check … $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to all employees with a 2019 uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksEligibility, the Benefit and Filing – Police and Fire Plan
… creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not … payable on completion of 32 years of service. Filing Your Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingDivision of Diversity Management
… Sexual Harassment Policy OSC is committed to maintaining a workplace free from sexual harassment. OSC’s Sexual … or unpaid, and non-employees providing services in the workplace, regardless of immigration status. Reports of …
https://www.osc.ny.gov/about/division-diversity-managementAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals … 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, as discussed … with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146East Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Downsville Central School District – Fund Balance (2016M-79)
… purpose of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the … Recommendations Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Penfield Central School District – Financial Management (2015M-162)
… the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Caledonia-Mumford Central School District – Online Banking (2016M-227)
CaledoniaMumford Central School District Online Banking 2016M227
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Amherst Central School District –Financial Condition (2016M-167)
… in Erie County. The District, which operates four schools with approximately 2,900 students, is governed by an elected … than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key Recommendations Conduct … reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess funds; and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410City of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Lancaster Central School District – Financial Management (2022M-37)
… funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board … Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… the TW general fund’s tax levy. Improperly funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. … Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Urbana – Access Controls (2022M-4)
… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with … unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4