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Town of Victory – Justice Court (2013M-66)
… fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of … recording and accounting for the Court’s moneys. However, we found that: The Justices did not perform monthly bank …
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)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. …
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 Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
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)
… $2.8 million (10 percent). District officials overfunded two reserves that totaled about $5.3 million and did not use …
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)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the …
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
… Contract Provisions and Eligibility Criteria Chapter 8 of the Laws of 2001 provides that employees who are active in Bargaining … The equipment allowance is NOT included in the calculation of overtime and IS included as salary for retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeState Agencies Bulletin No. 1164
To notify agencies of an automatic Dues and Agency Shop Fee increase and a onetime retroactive adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationOlean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Jericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395State Agencies Bulletin No. 1023
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 4/01/07 (Retro) and … for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationCUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate … York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for the … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in … five-member Board of Education. The District operates one school with 108 students attending kindergarten through grade …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Owego - Water Fund Operations (2021M-205)
… water bills tested were not calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 … water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or 138.6 million …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 … in qualified opinions because records were not adequate to permit an audit. Key Recommendations Central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Stanford – Financial Management (2021M-130)
Determine whether the Town of Stanford Town Board properly managed the Towns financial condition and adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m