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Town of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsVillage of Pelham – Information Technology (2016M-410)
… through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and … acceptable use policy. The Village has not adopted a breach notification policy. The Board has not developed a … recovery plan. The Board has not negotiated a formal contract with the Village’s IT service provider identifying …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement mortgages for … Key Findings Monitoring of buyers’ compliance with redevelopment plans was not always timely. Enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. The District … appropriations for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of … of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Urbana – Access Controls (2022M-4)
… Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key … Town officials (officials) did not adequately configure network and computer user access controls. In addition to … whether Town of Urbana Town officials properly configured network and computer user access controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34City of Dunkirk – Billing Enforcement (2020M-117)
… enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did … not properly monitor delinquent water, sewer and tipping fee balances. The Treasurer did not: Follow the enforcement … enforced and monitored delinquent water sewer and tipping fee balances …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andAmherst Central School District –Financial Condition (2016M-167)
Amherst Central School District Financial Condition 2016M167
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
Penfield Central School District Financial Management 2015M162
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Accounts Payable Advisory No. 15
… 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-authorizersDownsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … Unrestricted fund balance has exceeded the 4 percent legal limit over the past three years. The District … and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridEast Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… to programs and services provided at selected Town facilities. Key Findings Of the 562 applicable physical … steps to increase physical accessibility at selected Town facilities. Specifically: 21 components at the Town Hall, … to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… accessible route to the entrance. 26 components at the Library, such as interior doors that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds and interior …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34State Agencies Bulletin No. 1686
… employees and submit one journal entry reimbursement for all affected employees using the following Statewide … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingState Agencies Bulletin No. 1518
… Purpose To provide agency instructions for processing the 2016 CSEA ISU Uniform Maintenance … Relations (GOER) memorandum dated October 4, 2016 provide for a Uniform Maintenance Allowance and Work-Related Clothing … a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required towear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothing