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Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. … of Trustees. The Village has approximately 750 residents and 2017-18 budgeted appropriations totaled approximately … the Clerk-Treasurer’s records. Key Recommendations Request and review a monthly Treasurer’s packet including accurate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials implemented a system to … employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Overview – Reporting Elected and Appointed Officials
… who: Are members of NYSLRS; and Do not participate in a time-keeping system that either shows hours worked or … If you have questions, we may have answered them already in our Frequently Asked Questions section. If not, you can … many days these officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewTown of Berne – Audit Follow Up (2021M-77-F)
… elected Town Board (Board) composed of four Board members and the Supervisor. The Board is responsible for the general oversight of all operations and finances. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fHudson City School District – Audit Follow-Up (2010M-142-F)
… our audit report. Of the three audit recommendations, only one recommendation was implemented. Two recommendations were not implemented. By not implementing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and … tested and six elected officials did not complete the annual SHP Training. Additionally, the Town excluded 47 seasonal employees from SHP training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12State Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeCarle Place Water District – Procurement (2014M-18)
… 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18XV.11 Journal/Revenue Transfers – XV. End of Year
… SFS blackout period. All journal/revenue transfers should have obligation and accounting dates that are no later than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersUniondale Public Library – Procurement (2015M-126)
… 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … should ensure that goods and services are purchased in accordance with the purchasing policy … Uniondale Public …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… we could not determine exactly which students should have been classified as a nonresident student and should have been billed tuition. In addition, some student records …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69City of Gloversville – City Clerk (2019M-96)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… for and safeguard Town funds. Key Findings The Board did not provide proper oversight to the bidding process, capital … a double payment of $86,154. The former account clerk did not reimburse the Town $499 for healthcare coverage. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239City of Middletown - Water System Cybersecurity (2019M-22)
… to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT … City officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Village of Goshen – Financial Condition (2014M-75)
… approximately $11.5 million. Key Finding Village officials have not adequately monitored the budget; budgets were not …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Urban Choice Charter School - Information Technology (2019M-240)
… Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for … million. Key Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board … As part of its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Opinion 99-4
… to make a gift of moneys to town); (expenditure of IDA moneys to improve municipal facilities); (authority to … implication therefrom (see, e.g., Civil Service Forum v New York City Transit Authority , 4 AD2d 117, 163 NYS2d 476 affd …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22