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Village of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is … elected five-member Village Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Riverhead Central School District – Vendor Master File (2017M-139)
… purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. Background The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … corporation established in 1949, providing water supply to approximately 550,000 customers across Western New York. … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in the City … Key Findings SANY officials did not analyze purchasing options before deciding to lease buildings. We estimate SANY …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraCity of Yonkers – Payroll (2017M-212)
… internal controls over employees’ leave accruals, time and attendance, and overtime for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Sherrill City School District – Reserve Funds (2017M-247)
… Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s … and implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a … with the lack of segregation of duties in the disbursement process. … Town of Lincklaen Board Oversight 2017M37 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Busti – Taxpayer Equity (2015M-349)
… determine whether Town officials were properly budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. … allocated in the proper funds. Correct prior year accounting errors relating to the improper recording of …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Examination of Island Peer Review Organization
… Purpose We examined select subcontractor expenses the Department of Health (Department) made to Island Peer Review … the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is … the accuracy and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… users' accounts and identities to those individuals that have a job-related need for this function and monitor for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemHancock Fire Department - Financial Operations (2018M-236)
… the Department. It appears that the President’s business owed the Department at least $3,500. Department officials did … to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Akron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general … the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … District is a district corporation of the State, distinct and separate from the Town of Niskayuna and Schenectady …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73State Police Bulletin No. SP-41
… Purpose To provide procedures for processing payments Affected Employees Investigators and … active in Bargaining Unit 62 on 4/1/01 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay on 4/1/01 are eligible for payment upon their return to the payroll. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeState Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationTown of Dix – Supervisor’s Control of Cash (2022M-57)
… Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… competition for most professional services in accordance with District policy. District officials: Paid approximately … policy and law. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6