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Town of Colonie –Justice Court Operations (2014M-114)

… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

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

… District (District) officials adequately secured access to the network, student information and financial applications. … network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive … and limit access rights and permissions based on a user’s job responsibilities and to properly segregate duties. …

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

Beacon City School District – Budget Review (B6-13-10)

… Purpose of Audit The purpose of our budget 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/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Incorporated Village of Garden City – Check Signing (2021M-39)

… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer … at all times and supervise the check-signing process when others use it. In her absence, have authorized alternate …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

City of Norwich - Emergency Medical Services Billing (2019M-112)

… resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling $8,300; this … officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

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

… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave …

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)

… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

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)

… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …

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)

Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack

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)

… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting …

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

State Agencies Bulletin No. 1797

… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for … Payroll Retirement mailbox. … The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and … with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Green Island Union Free School District - Separation Payments (2019M-55)

Determine whether separation payments were calculated correctly and supported by employee contracts

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

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

… either not posted or comprehensive, resulting in a lack of transparency. This limits the  community and other … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports …

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

Town of East Hampton – Budget Review (B7-15-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Town of Virgil – Board Oversight (2015M-40)

… with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

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

… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …

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