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Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … does not include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Milo – Financial Condition (2020M-172)
… 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve Budgeting As … for funding one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… Ensure the Court clerk (clerk) properly handled or made reasonable efforts to collect payment on 12 pending … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Dalton-Nunda Central School District – Separation Payments (2015M-142)
… District officials have not developed written policies or procedures to formalize the separation payment process. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142New Lebanon Central School District – Financial Condition (2015M-222)
… Findings District officials have overstated liabilities and accumulated excessive funds, resulting in taxpayers paying more than … general fund reserves did not meet statutory requirements and three were funded at levels that were generally higher …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… officials did not adequately segregate payroll duties or establish sufficient compensating controls. Overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the … The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Pearl River Union Free School District – Fixed Assets (2022M-126)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Hector – Employee Compensation (2024M-85)
… by the Town Board (Board). Inaccurately accrued and/or recorded leave time totaling 1,830 hours valued at $38,586 … Annually establish and approve employee salaries or pay rates by position and/or employee name, and adopt resolutions for any employee …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85State Agencies Bulletin No. 1949.2
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … Affected Employees Employees in certain Institutional Services Unit (BU04) or Professional, Scientific, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19492-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 88-31
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in a criminal action is convicted of a lesser included or different offense than the offense originally charged. You … in a criminal action is convicted of a lesser included or different offense than the offense originally charged. …
https://www.osc.ny.gov/legal-opinions/opinion-88-31State Agencies Bulletin No. 1949.3
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … Affected Employees Employees in certain Institutional Services Unit (BU04) or Professional, Scientific, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19493-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.5
… rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected … Employees in certain Institutional Services Unit (BU04) or Professional, Scientific, and Technical Services Unit … 11:59 pm on 12/31/2022. For any shift that begins at or after 12:00 am on 01/01/2023, the overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.4
… Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19494-pilot-program-establishing-temporary-overtime-rate-employees-certainWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the … have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of Weights and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Sharon – Fund Balance (2017M-271)
… Town officials have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Village of Rushville - Board Oversight and Information Technology (2018M-118)
… Annually audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118