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Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … to State Parks follow the contract and contract amendment. Stop charging late fees that are not authorized by the …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library … library system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Findings The Treasurer did not maintain separate records on leave accruals earned and used for administrative … employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the … for their health insurance premiums were inaccurate. Two surviving spouses had balances outstanding totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Charlotte Valley Central School District - Information Technology (2019M-27)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … to initiate corrective action. … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Board did not require pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting … mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… exceeding the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund … the statutory limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance … exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Patterson - Information Technology (2020M-37)
… did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated … confidentiality and protection of personal, private and sensitive information (PPSI). Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… competitive bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees comply …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s … fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund balance in … fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 1735.2
… This bulletin supersedes Payroll Bulletin 1735.1 Purpose To provide agencies with instructions for the new Additional … to the update to DOB Bulletin G-1039, the agency must do the following to update the current row: Recalculate the … with the new differential amount. Enter adjustments (AMW) if necessary Ending Minimum Wage Differential: When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five years on capital … planning will help ensure that public resources are put to good use and that critical assets are well-maintained. New … associated assets, making it more difficult to assess the benefits of such investments. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingState Agencies Bulletin No. 1735.1
… 1735.2 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an … Location Pay) , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. … Pay) may be less than the hourly equivalent of $15.00 per hour. In order to pay eligible employees at least the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employees