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State Police Bulletin No. SP-152
… code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent … Association (PBA) has requested a new deduction code for the NYS Troopers Signal 30 Fund Inc. Effective Date(s) … the new code 481. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s … 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … access rights were appropriate; certain employees who were not in supervisory roles were granted access to …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial … 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… complete report - pdf] Audit Objective Determine whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has not audited …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings … of vacation time, which could make the Village liable for large payouts for unused vacation time. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Worcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Caribbean Heritage Month Celebration
… to New York State. The live stream has ended, but you can watch a replay of the event below. 2022 Honorees Michèle …
https://www.osc.ny.gov/caribbean-heritage-month-2022Westbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261