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South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health insurance contributions for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed 1,790 claims, …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s … Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. … to properly reflect the amount the highway town-wide fund owes the highway town-outside-village fund and the Board …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

East Meredith Rural Fire District – Financial Activities (2021M-26)

… ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … or reviewed and updated, policies as required by law and sound business practices. The Board did not audit …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Hempstead – Compensatory Time (2021M-64)

… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

State Police Bulletin No. SP-151.1

… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the … Police Investigators Foundation. Effective Dates Effective in pay checks dated August 4, 2021. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… in inaccurate records, and therefore provided the Board with reports that were not accurate. The CPA erroneously … commingled debt and grant proceeds for capital projects with the Town’s operating funds. The Board did not annually …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Village of Monticello – Records and Reports (2020M-104)

… Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… approximately $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Lyncourt Union Free School District – Information Technology (2020M-121)

… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330