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Huntington Union Free School District – Online Banking (2022M-178)
… officials did not enter into adequate written agreements with the District’s banking institutions, and the Board did … banking policy and enter into adequate written agreements with banking institutions. Adequately segregate online … banking activities. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Scarsdale Union Free School District – Overtime (2022M-105)
… overtime was properly approved, District officials did not monitor overtime to ensure it was accurate. Had officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period July 1, … reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… accurately billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, … underbilled by $1,703. Delinquent customer accounts did not always include late payment penalties in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Lake Luzerne – Procurement (2022M-95)
… a boat purchase. Because officials did not always comply with competitive bidding statutes and the Town’s Policy, the … at higher costs than necessary. Key Recommendation Comply with competitive bidding statutes and the Town’s Policy. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395City of Lackawanna – Network Management and Internal Controls (2021M-215)
… generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. … developed written IT policies and did not provide users with IT security awareness training. City officials have not … written IT contingency plan. City officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not always accurate … adequate and complete accounting records and provide Board with complete and accurate monthly reports. Board should … completed accurately and timely. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Watertown City School District – Procurement (2021M-176)
… sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did not always comply with the District’s procurement policy and … seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last … Recommendations File the required annual financial report with OSC within 60 days after the close of the fiscal year. … and reports on an annual basis. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… recovery plan. Key Findings District officials did not adequately manage network user accounts or develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Newfane Central School District – Financial Management (2020M-88)
… practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… and seek legal counsel to determine what remedies are available to address the $398,000 in taxpayer inequities due …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Saugerties – Justice Court Operations (2015M-47)
… during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability … bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as … and accountabilities are performed and that available cash reconciles with liabilities. Perform an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Shawangunk - Sewer District Charges (2018M-122)
… (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122State Agencies Bulletin No. 1804
… Date(s) Effective for all 2020 paychecks, starting with the Institution check of January 2, 2020 and the … check of January 8, 2020. Eligibility Criteria Employees with a regular work schedule of 20 or more hours per week are … after 26 consecutive weeks of employment. Employees with a regular work schedule of less than 20 hours per week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseVictor Central School District - Financial Management (2019M-62)
… and appropriating $1.6 million in fund balance that was not used. Annually increased meal prices, despite repeated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… approximately $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial … reports in 2013 and 2014. The Executive Committee has not provided adequate oversight of fundraising activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Clifton Park – Information Technology (2020M-162)
… to 15 years before our review. Have a written contract with the Town’s IT provider that described specific services … to officials. Key Recommendations Ensure compliance with IT policies. Develop comprehensive written procedures … IT service level agreement. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162