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Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … the improper charges. District officials generally agreed with our findings and indicated that they plan to initiate … services were accurately paid and purchased in accordance with the Districts procurement policy and statute …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mVillage of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Lockport – Asphalt Millings Inventory (2025M-55)
… price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt … for $929 should have been sold for $9,875 based on average market prices at the time of the sale, a difference of … Because there were no procedures or physical safeguards in place, and proper inventory records were not maintained and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Opinion 91-6
… (see Marino , supra ; cf . Marvec-All State Inc . v Purcell , 110 Misc 2d 67, 441 NYS2d 618 affd 87 AD2d 593, 450 …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Unified Court System Bulletin No. UCS-206
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the October 2014 Salary Increase Bargaining Units 87 86 88 CT and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctUnified Court System Bulletin No. UCS-224
… 2016 UCS Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The April 2016 memo from the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryOvertime Limits – Enhanced Reporting
… While Automatic Capping is NOT in Effect For ERS Members Only: Reset year-to-date totals for overtime earnings to …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsOrange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Columbia-Greene Community College – Information Technology (2017M-213)
… 1, 2015 through July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the … in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two … Island Park Union Free School District Information Technology Asset …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetNew Lebanon Central School District – Financial Condition (2015M-222)
… Findings District officials have overstated liabilities and accumulated excessive funds, resulting in taxpayers … general fund reserves did not meet statutory requirements and three were funded at levels that were generally higher … the appropriate transparency through the budget process and develop a plan to use surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222East Rockaway Union Free School District – Purchasing (2015M-253)
… July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
Eastchester Union Free School District Financial Management 2016M59
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242