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Town of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately 5,800. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … balance amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to … does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Smithtown Central School District – Capital Projects (2016M-202)
… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools … Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services … by an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … online banking and that they log off the bank website in a secured manner. Have written agreements with banks …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible employees. Effective Date(s) … 14, 2007 Eligibility Criteria The legislation provides an $800 Bonus Payment to be paid to employees who moved into an … End Date: Same as Earnings Begin Date Payment Amount: $800.00 Questions Questions regarding this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState Comptroller DiNapoli Releases Municipal Audits
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were … of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 238
… Affected Employees Employees who are being paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions