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Town of Owego – Financial Management (2015M-179)
… they were not based on a historical trend of actual results. The Town accumulated almost $2.7 million in the … estimates that are based on a historical trend of actual results. Formally develop a plan to use the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information … Consider appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, … whether District officials established adequate controls to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Police Bulletin No. SP-221
… in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. Effective … 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Stockton – Financial Management (2014M-90)
… the maintenance of a reasonable level of surplus fund balance. Adopt budgets that included realistic estimates for …
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)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… attendance dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown 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-348Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… officials established adequate internal controls over Building Department operations for the period June 1, 2015 … officials did not segregate code enforcement duties. The Building Department did not always issue press-numbered … Village of New Paltz Internal Controls Over Building Department Operations 2017M201 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Sullivan County – Time and Attendance (2017M-55)
… to verify that department heads are either working or charging appropriate leave accruals. Establish policies and …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Village of Schoharie - Board Oversight (2018M-184)
… duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and …
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)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally agreed … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
PalmyraMacedon Central School District Transportation State Aid 2017M116
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Agencies Bulletin No. 1560
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings … fiscal year 2017-2018. Affected Employees Employees with line number changes reported in the New York State Electronic … Institution Check Dated: 04/27/17 Agency Actions Reporting Line Number Changes Line number changes must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018