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Archived: Legislative Session 2017–2018
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, … in relation to certain matters in which they or a relative have an interest and expanding the issues required to be …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals … making the purchases. Claims totaling $38,478 did not have adequate supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in … requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be … to enable agencies to identify employees who have a missing or invalid date of birth. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of … reserve. Return excess reserve balances to the component school districts. … OntarioSenecaYatesCayugaWayne Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOrdinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … be extended for an additional two years) as long as you have not resigned or are not terminated while receiving those …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitWillsboro Central School District – Student State Aid (2023M-119)
… corresponding claims. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… financial benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … were made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanVillage of Delhi – Financial Condition (2013M-110)
… and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107East Hampton Union Free School District – Financial Software User Access (2016M-340)
… proper segregation of duties. Limit the number of users with system administrator rights. … East Hampton Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … without independent oversight. Department officials have not adopted written financial policies or procedures … prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances … has not adopted written policies and District officials have not developed written procedures formalizing controls …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … were for valid Company purposes. The Company did not have policies governing the use of debit cards or online … approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overTown of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Wilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … findings and recommendations and plan to implement and/or have already implemented corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22