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Saratoga Springs Public Library – Claims Processing (2014M-351)

… Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, serves the …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Oneida Public Library District – Cash Disbursements (2015M-20)

… District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by special legislation in 1996. The operating budget for the … Ensure that all disbursements are audited and approved by the Board before disbursement. Review and certify payroll …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Village 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-119

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Middlefield – Budgeting (2015M-109)

… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

State Agencies Bulletin No. 1887

… Purpose: The purpose of this bulletin is to inform agencies of the 2021 rate for the … notify affected employees. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance … The purpose of this bulletin is to inform agencies of the 2021 rate for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase

Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

… of our audit was to determine if claims were audited in a timely manner and properly supported for the period July … 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and … of our audit was to determine if claims were audited in a timely manner and properly supported for the period July …

https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… 1, 2012 through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Wells Central School District – Financial Condition Management (2017M-70)

… Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Phoenix Central School District – Financial Condition (2017M-96)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing … the IT servers and infrastructure did not have safeguards to track access and protect IT assets. No formal disaster … exceed their purchase order amounts or that claims agreed with related contracts or agreements. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2014-15 and did not use any appropriated fund balance to finance operations. The retirement contribution reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m

Victor Central School District – Information Technology (2016M-117)

… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s … The Board has consistently overestimated appropriations by about 9 percent in its adopted budgets over the past three … 4 percent legal limit during the same period. The District does not have a multiyear financial plan or a formal capital …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89