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Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… complete report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … procured and audited prior to payment. Key Findings While the District’s non-payroll disbursements were supported, for … Determine whether the Fly Creek Fire Districts District nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115City of Lackawanna – Network Management and Internal Controls (2021M-215)
… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 … policies and procedures for managing network access and disable unnecessary network user accounts. Provide periodic …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Weedsport Central School District – Payroll (2021M-179)
… paid to Weedsport Central School District (District) administrators and business office personnel was accurate and … Key Findings Certain compensation paid to District administrators and business office personnel was inaccurate … paid to Weedsport Central School District District administrators and business office personnel was accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Whitesboro Central School District – Separation Payments (2020M-146)
… by their individual employment contracts and were based on a Board resolution adopted over 20 years before their contracts were approved. Allowed a former assistant principal to retire early and receive a … he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152School District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Centre Union Free [pdf] , Saranac Central [pdf] , and York Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Solon - Financial Management (2018M-233)
… a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Elwood Union Free School District - Claims Auditing (2019M-31)
… Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were for … purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allBay Shore Union Free School District - Procurement (2018M-212)
… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212CUNY Bulletin No. CU-860
… Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterCUNY Bulletin No. CU-415
… Council 37 Local 384. The dues code 259 and agency shop fee code 276 are now valid for Bargaining Unit CD. The flat dollar amount for dues and agency shop fee is currently $13.50 for hourly employees represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programTown of Busti – Taxpayer Equity (2015M-349)
… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349City of Long Beach - Budget Review (B19-7-4)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … budget includes appropriations of $85.7 million and revenue estimates of $40.7 million. For the fiscal year ended … services and employee benefits accounted for 90 percent of revenue. This leaves little to finance operations and …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… to protect the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Hancock – Transfer Station Operations (2016M-255)
… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14