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Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Norwich – Information Technology (2012M-254)
… The City’s servers are not placed in secure locations. System users were granted administrative privileges that they did not need to perform their job … can gain access. Limit the assignment of administrative privileges to only those users who require such access to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Pearl River Fire District – Purchasing (2016M-407)
… 26, 2016. Background The Pearl River Fire District is a district corporation of the State, distinct and separate … the Town of Orangetown in Rockland County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
Lakeview Public Library Tuition Reimbursement and Procurement 2014M104
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Wright – Financial Operations (2014M-277)
… five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The … unrealistic budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure that purchases were …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Kiantone – Town Clerk (2014M-273)
… through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… with statute and seek legal counsel to determine what remedies are available to address the inequities identified …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations for the … The purpose of our audit was to review the Towns internal controls over water operations for the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Board of Cooperative Educational Services (BOCES) is an association of 17 component school districts. The … and administrative services to its component districts, is governed by a 15-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Hudson Valley Community College – Tuition and Fees (2016M-348)
… September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the … Hudson Valley Community College Tuition and Fees 2016M348 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of … has approximately 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedForestburgh Fire District – Financial Activities (2015M-203)
… July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate … the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the Treasurer’s financial records are audited annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… of Audit The purpose of our audit was to examine the District’s oversight of financial activity for the period … January 1, 2013 through June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211SUNY Bulletin No. SU-228
… Purpose To inform agencies of OSC’s automatic processing of the 2015 Chancellor’s Performance Incentive Payment and provide agency instructions for payments not … 2015 Chancellors Power of SUNY Performance Incentive Payment for PSNU Employees Represented by the United …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-211
… Purpose To inform agencies of OSC’s automatic processing of the 2014 Chancellor’s Performance Incentive Payment and provide agency instructions for payments not … To inform agencies of OSCs automatic processing of the 2014 Chancellors Performance Incentive Payment and provide agency instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-payment