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CUNY Bulletin No. CU-649
… July 2019 Increments. The report is sorted by agency code, then by employee name. NHRP708 – Mass Increment Payment … been processed. All reports will be sorted by agency code, then by employee name in alphabetical order. NHRP704 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-649-july-2019-city-university-new-york-cuny-incrementsPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. Budgeted … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … limits and did not specify the number or type of quotes to be obtained or the required documentation to be maintained. Potential conflicts of interest might not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Livonia Central School District – Software Management (2016M-293)
… million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … District officials and IT staff did not maintain a comprehensive software inventory of District-owned software … licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… year. Key Findings The Board did not establish adequate policies and procedures to ensure receipts from all events … to the treasurer. Key Recommendations Update adopted policies, establish formal procedures and ensure that policies and procedures are followed to provide reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWatervliet City School District – Fiscal Stress (2014M-149)
… be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Franklin Educational Center (NFEC) capital improvement project (project). Key Findings BOCES officials did not properly … claimed for the project. Provide oversight over the official who prepared and submitted State aid claims. Key … North Franklin Educational Center NFEC capital improvement project project …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Scriba – Board Oversight (2017M-83)
… determine whether Town officials used competitive methods when procuring goods and services and complied with statutes … for water system debt as per local law. Town officials need to improve safeguards for computer resources and data. … Revise and enforce the Town’s procurement policy and do not enter into any contract in which an officer or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Stony Point – Budget Review (B6-13-15)
… the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15South Seneca Central School District – Online Banking (2021M-164)
… the employees involved in online banking received Internet security awareness training. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedCanajoharie Central School District – Fuel Purchasing (2021M-170)
… The District could have reduced its fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Wayne Central School District – Property Disposal (2021M-161)
… and procedures over disposals of District property. We examined the District’s disposal of 15 school buses and … that they received the best value for this property. We noted similar deficiencies in our 2014 report. 1 Further, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Bethpage Public Library – Procurement (2019M-219)
… - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to procure goods and services. Key … year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the company was …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19