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City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Hempstead – Information Technology Access Controls (2021M-158)
… IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt comprehensive IT policies and procedures addressing key IT security issues, such as …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Tompkins County Development Corporation – Board Oversight (2021M-7)
… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of East Hampton - Budget Review (B20-7-10)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
… Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Village of Suffern - Budget Review (B20-6-2)
… the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and … 2020-21 budget, the Village Board should be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Canaseraga Central School District - Financial Management (2019M-104)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104The Academy Charter School - Credit Card Expeditures (2019M-80)
… Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the … in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is governed by an elected Board of Trustees composed of a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Horseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Duanesburg Central School District – Information Technology (2021M-40)
… accounts and permissions. Provide cybersecurity awareness training to employees. After sharing our findings, the … were unneeded. Officials also prepared IT cybersecurity training, which employees completed by February 2021. … that annually employees receive IT security awareness training. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Hauppauge Union Free School District – Leave Accruals (2022M-150)
… officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. … may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did not match, reflecting a … accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Agencies Bulletin No. P-844
Civil Service Employees Association Dues and Agency Shop Fees Change
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-844.pdfState Agencies Bulletin No. P-927
Civil Service Employees Association Dues and Agency Shop Fees Change
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-927.pdfState Agencies Bulletin No. P-798
Civil Service Employees Association Dues and Agency Shop Fees Change
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-798.pdf