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State Agencies Bulletin No. 1804

… work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. Employees with a … work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions OSC will automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increase

Victor Central School District - Financial Management (2019M-62)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded information … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Village of Arkport - Information Technology (2019M-203)

… adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the … responsible for monitoring all IT policies. Enter into a professional service contract with the IT vendor that sufficiently defines …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Town of Hounsfield - Claims Auditing (2019M-215)

… did not ensure that procurements of commodities, goods and services totaling $172,000 complied with bidding requirements … by law are paid prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Tri-Valley Central School District - Financial Management (2020M-17)

… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)

… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Alexander Central School District – Financial Management (2020M-64)

Determine whether the Board and District officials properly used and managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Village of Hilton - Financial Management (2020M-31)

… of subsequent years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… of nonpayroll transactions. The Business Manager has full administrative rights to the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Village of Elmira Heights – Claims Auditing (2024M-44)

… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Portville Central School District - Financial Management (2018M-245)

… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

Akron Central School District - Financial Management (2018M-195)

… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Town of East Greenbush – Justice Court Operations (2016M-60)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Board did not contract with a certified public accountant to do so. Key Recommendations Ensure that monthly bank … and reviewed. Report and send the amount of the overage to OSC’s Justice Court Fund. Provide adequate management …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60