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Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… and procedures over inmate and commissary accounts for the period January 1, 2015 through May 10, 2017. … of seven elected Legislators. Budgeted appropriations for 2017 totaled approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. Neither the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209City of Albany – Payroll (2015M-110)
… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Williamson Central School District – Procurement of Professional Services (2016M-55)
… review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22 million. … purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesOriskany Central School District – Procurement (2017M-87)
… with competitive bid statutes and District policies for the period July 1, 2015 through October 28, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $14.7 … Key Findings The District did not seek competition for five professional service contracts totaling $265,706. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Westhill Central School District – Procurement (2016M-182)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 … a purchasing policy, the policy did not include guidance for procuring professional services. Although District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a … Oyster BayEast Norwich Central School District Employee Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsEast Bloomfield Central School District – Online Banking (2016M-14)
… determine if online banking transactions were safeguarded for the period July 1, 2014 through December 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.2 … District officials did not develop written procedures for online banking activities. A separate computer has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Hartford – Online Banking and Information Security (2016M-385)
… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Ulster – Fire Protection Services (2015M-177)
… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $17.7 million. Key Findings The … from one of the fire companies to be used as a basis for determining the amount that should be paid for fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background … Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben … Department’s expenditures totaled approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLatham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationDiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 90-32
… discussed in the opinion. REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Division of Housing and Community Renewal Bulletin No. DH-12
… Dates are used to indicate when an employee is to be rated for Performances Advances or Longevity Payments. Anniversary … adjusted due to Pay Periods of less than full work status. For graded employees, the Payroll System now requires Anniversary Dates and Increment Codes for all Pay Change Requests, Position Requests (except …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesIX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability. These are considered M-Year grants. For example, a federal grant award with a one-year grant … and/or adjust all unspent federal project balances for all awards as soon as possible, but no later than June 30, for awards that are scheduled to be closed the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation