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City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … a population of approximately 14,300. The City is governed by an elected six-member Common Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … schools with approximately 1,065 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesTown of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash … a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Wyandanch Union Free School District – Budget Review (B20-7-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the city has not established a formal process for staying current on system cybersecurity threats. Water plant officials do not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-8
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… acting on their behalf) on behalf of the governing body. Be on official local government or school stationery. …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansSUNY Bulletin No. SU-260
… of updated procedures for processing union dues deductions in PayServ. Affected Employees SUNY employees who are seeking … or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by … Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … paperclip to group a check and printout together, or in the case of multiple checks, to fold the printout around …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsMember Contributions
… the Election to Make Voluntary Contributions (RS5379) form . File the election form with their payroll office. Your payroll office must: Complete the employer portion of the election form. Fax it to us at 518-486-4382 or mail it to the address …
https://www.osc.ny.gov/retirement/employers/member-contributionsMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven elected … as low as possible. However, they were able to do so only by continually appropriating fund balance, resulting in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with … 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … informed tenants of its intent to request HPD approval for an increase in the development’s maximum permissible …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a five-member … all 264 payments totaling $122,007 made by the Company in 2012, including $7,250 for credit card purchases. We found …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialMarion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … for the 2015-16 fiscal year are approximately $17.9 million. Key Findings Although the District has written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and … response. … Determine whether the Wantagh Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110