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Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Central School District is located in the Town of Highlands in Orange County. The District, which operates … The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… October 31, 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk … Harborfields Central School District Claims Processing 2016M38 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Management of Energy Consumption (Follow-Up)
… 35 percent energy reduction goals set forth in Executive Order 111. Key Findings We determined that OCFS has … Office of Mental Health: Compliance with Executive Order 111 Purchase of Renewable Energy (2008-S-80) New York … and Development Authority: Compliance With Executive Order 111 Requirements to Purchase Power From Renewable …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followScarsdale Union Free School District – Information Technology (2016M-252)
… this was communicated confidentially to District officials so they could take corrective action. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252SUNY Bulletin No. SU-375
… purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: … purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… As a result, most Village employees were provided with incomplete SHP Training. Key Recommendations Ensure all … training requirements. Village officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16SUNY Bulletin No. SU-347
… UUP Member 21P) as follows: The deduction for employees with a base annual salary of $34,753 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $34,754 or more is 1% of the adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseGermantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17State Comptroller DiNapoli Releases City of Newburgh Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the … budget complies with the tax levy limit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Once the value of the general fixed asset has been determined, a consistent means of maintaining … The following information shall be maintained: Major asset class Function and activity Reference to acquisition … Name and address of vendor Condition Short description of asset Purchase Order/Contract Number Organization unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Greene County - Information Technology (2020M-38)
… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Eagle – Wind Power Revenues (2014M-125)
… 1, 2013 through April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Brandon - Financial Condition (2019M-239)
… to establish reasonable levels of fund balance, along with a longterm financial and capital plan. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … Improve cash controls by ensuring employees are following the written cash collection procedures. Perform periodic …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201