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Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is … sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, … 31 of the previous year. This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
Monticello Housing Authority Housing Choice Voucher Programs 2016M272
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s … bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… the Library’s expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive … BayportBlue Point Public Library Employee Leave Accruals and Procurement 2013M385 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Caton – Supervisor’s Records and Reports (2014M-359)
… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Village of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an … not consistently issue duplicate receipts for cash that is collected. Deposit slips were not sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Changing Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of … Certain service may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Pierrepont – Fiscal Stress (2014M-314)
… July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of … balance at year-end and appropriate only fund balance that is actually available to finance operations in ensuing years’ …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… December 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately 1,970 and is governed by an elected five-member Board. Budgeted general … Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the bank in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 … prior to the work being performed. Review security staffing and determine whether work shifts can be rearranged …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fRoosevelt Fire District – Fire Station Project (2015M-163)
… The District’s procurement policy states that the Board does not need to solicit multiple quotes when procuring … Key Recommendations Amend the procurement policy to include the use of competitive methods to obtain professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163