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Town of Jasper – Financial Management (2015M-150)
… stress as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has not … plan. Key Recommendations Develop and adopt structurally balanced, realistic budgets and better monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Agencies Bulletin No. 247
… agencies with the schedule for payroll submission and the availability of dates for payroll reports and files Effective … Schedule for Agency Payroll Submission and Report and File Availability. For agencies paid on a lag basis, the … rejected file transactions on the work day following the availability of the Reveal Report, NPAY502 Rejected Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesCharter School of Educational Excellence – Information Technology (2023M-174)
… 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Opinion 93-17
… NYS2d 130; Barsh v Town of Union , 126 AD2d 447, 513 NYS2d 875). The terms "judgments", "compromised or settled claims" …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Controls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … are made only to eligible victims and for eligible victim services. The audit covers the period January 1, 2016 … To determine if the Office of Victim Services internal controls ensure that expenditures …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCapital One Bank Accounts
… for MTA capital projects and the management of other real estate holdings. The remaining two accounts had been opened … bidding. Also, about $35,000 of rental income due for acquired properties had not been collected. The MTA … the collection of rental incomes owed from tenants of acquired properties. Pursue collections where warranted. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomEastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Erin– Inappropriate Highway Purchases (2014M-16)
… for the period January 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung … for the period January 1 2007 through September 10 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Examination of Unemployment Insurance Benefits
… were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the … inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File to the New York State Payroll … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsManagement of Invasive Species (Follow-Up)
… in our initial audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York … rather have been introduced by humans. Subsets of these species may cause habitat degradation, loss of native …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followCorning City School District – Claims Auditing (2023M-105)
… Determine whether the Corning City School District District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Compliance With Navigation Law
… requirements to ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation … For example, the Navigation Law imposes restrictions on engine noise, establishes requirements for on-board safety equipment, and requires all motorized boat …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawOpinion 94-13
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … or sickness incurred or resulting from the performance of duty the full amount of his or her regular salary or wages … the firefighter. The provisions of section 207-a(6) apply to disabled firefighters receiving payments pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, … The city of Glens Falls financial condition has declined due to burdensome debt …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-falls