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Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For … help ensure benefit premiums are accurately calculated and payments are verified against the amount due. Village …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Waterloo Central School District - Financial Condition Management (2019M-137)

… expenditures, paying down debt or reducing property taxes. District officials generally agreed with our … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… whether Town officials accurately maintained employee accrued leave records. Determine whether Town officials … technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Roosevelt Union Free School District - Information Technology (2019M-193)

… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193

Village of Gowanda - Sewer Financial Operations (2019M-199)

… for shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Walton Central School District – Financial Condition (2014M-118)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

… located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) comprises an … the City’s accounting records. Results of Review Based on our limited procedures, the City has not made progress …

https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f

State Agencies Bulletin No. 291

… code 899, NYS World Trade Center Relief Fund, into PaySR on the employee's General Deduction Data (Agency) panel, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fund

Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)

… of a Mayor and four Trustees. Results of Review Based on our limited procedures, the Village has demonstrated …

https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-f

Contract Advisory No. 32

… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… the following information they were required to include on the District’s website: External audit reports Original …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

IX.8 Federal Grant Refunds – IX. Federal Grants

… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

Total Receipts – 2021 Financial Condition Report

… affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability … tax base may force spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State …

https://www.osc.ny.gov/reports/finance/2021-fcr/total-receipts

Town of Wright – Financial Operations (2014M-277)

… in an increase in general fund balance while raising taxes. The Board did not ensure that purchases were at the … records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Westchester Library System – Procurement (2015M-199)

… bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages and Town of … schools, with approximately 3,200 students. The District is governed by an elected nine-member Board of Education. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148