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Town of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. Background The … The purpose of our audit was to assess the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Roosevelt Union Free School District - Information Technology (2019M-193)
… properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Waterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… period September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of … Hudson Valley Community College Tuition and Fees 2016M348 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348State Police Bulletin No. SP-151
… Purpose To notify agencies of new voluntary deduction code 482, NYSPIA Emergency Assistance Fund, established for members of the New York State Police Investigators Association (NYSPIA). … To notify agencies of new voluntary deduction code 482 NYSPIA Emergency Assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundState Police Bulletin No. SP-221
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association are affected. Effective Dates Effective in paychecks dated August 4, 2021 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceDetails About the Audit Process
… team to request an update on the audit’s progress. Back to Top Constitutional and Statutory Authority The Office of the … receive funding from, these government entities. Back to Top Access to Records and Staff During the audit, the … be disclosed in the final public audit report. Back to Top Shared Commitment We understand the audit process …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… accountability for individual fund assets. Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… your written request for a hearing within four months of the date of this letter. You will receive a Notice of Hearing at least three weeks prior to your scheduled … An overview of the NYSLRS Hearing Administration Bureau procedures on …
https://www.osc.ny.gov/retirement/members/administrative-hearings