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Marcellus Central School District – Online Banking (2020M-66)
… processing transactions. Ensure that a dedicated computer is used to perform online transactions and that employees …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. The Supervisor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Unified Court System Bulletin No. UCS-20
… explain the use of a new deduction code for USC long term care insurance Affected Employees Employees in the 86 and CT … to the Payroll Deductions mailbox. To obtain authorization cards and for information about employee eligibility, contact … explain the use of a new deduction code for USC long term care insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtMastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Grand Island - Information Technology (2019M-34)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically … review the inventory of IT assets and expand it to include software and data. Ensure that all necessary Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Sayville Public Library – Treasurer (2016M-334)
… Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Town of Schaghticoke – Water Operations (2016M-390)
… 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … properly allocated among the various programs funded by New York City, New York state, and other sources. For the three fiscal years …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0State Police Bulletin No. SP-246
… Association (NYSPIA), provides for an annual expertise payment. These payments, including those for newly eligible … who return to the payroll by 10/31/2025, may receive the payment upon return from leave. OSC Actions: OSC will … Agency Actions: To pay the 2024 State Police Expertise Payment to eligible employees not processed automatically, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitBusiness Services Center Shared Services
… efficient transactions. Since the Center began operations in September 2012, agencies have migrated to its services in waves; as of March 2016, the Center was processing HR and … and Support Services, each support Center operations. In addition, a Call Center hosted by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal Audits
… of financial operations. West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45) The board did not … were appropriate and necessary. As a result, the company made unnecessary disbursements totaling $4,107. The … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsErie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … compromise systems and data. Key Recommendations Evaluate all existing network user accounts, disable or remove any …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9