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Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesNorthern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Hume – Financial Management (2014M-333)
… reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, 2009 to less than …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Accounts Payable Advisory No. 66
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsTown of Pierrepont – Fiscal Stress (2014M-314)
… 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Eastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior high school JSHS
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were … to payment and that those goods and services were procured in accordance with the adopted purchasing policy for the … for 2014 totaled $3.1 million. Key Findings The Board did not ensure that all claims included the necessary …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Susquehanna Valley Central School District – Information Technology (2020M-95)
… fact, two malicious software applications were installed on District computers. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mShenendehowa Central School District – Longevity Payments (2023M-165)
… not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Unified Court System Bulletin No. UCS-342
… of the Constitution of the American Federation of State, County and Municipal Employees, AFL-CIO, and the local … code 238) rate as follows: Current Biweekly Rate New Biweekly Rate $27.86 $28.86 Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseCUNY Bulletin No. CU-784
… payroll for members of SEIU, Local 246, shall be changed from $40.00 to $47.00. Effective Dates: Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board … Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mDownsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Hempstead – Procurement (2022M-63)
… complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive methods when … with our recommendations. Appendix B includes our comments on the officials’ response. … Determine if Town of Hempstead Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Wappingers Central School District – Professional Services (2022M-88)
… officials sought competition for the procurement of professional services in accordance with the procurement … with District policy. Ensure that a periodic review of professional service providers’ contracts is conducted to … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103