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Town of Chili - Financial Management and Cash Receipts (2019M-167)
… report - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and … depositing and recording cash receipts. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic budget estimates, which …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Newfield Central School District - Information Technology (2019M-181)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … Determine whether the Board and District officials ensured District information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Cortland County - Financial Management and Reporting (2019M-162)
… complete report - pdf] Audit Objective Determine whether the Legislature ensured County officials had accurate and … information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Charlotte Valley Central School District - Information Technology (2019M-27)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use … Determine whether the Board and District officials ensured District information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… complete report - pdf] Audit Objective Determine whether the Board ensured that credit card and travel expenditures … supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases … $24,416 without adequate supporting documentation. The former assistant recreation director used the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did not effectively perform her …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Copenhagen Central School District - Procurement (2019M-238)
… whether District officials sought competition for the purchase of goods and services not subject to competitive … did not seek competition for services from five of the six professional service providers reviewed. These providers were paid $457,700 during the audit period. Key Recommendations Obtain written and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Forestville Central School District - Information Technology (2019M-170)
… and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was … IT security awareness training for individuals who used the District’s IT assets. Personal Internet use was found on … written administrative regulations to further define the District’s acceptable use policy guidelines. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted procurement policy does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCUNY Bulletin No. CU-434
… provide instructions for processing payroll deductions for the 2012 United Way of CUNY Campaign deduction code 897. … All employees Effective Date(s) Payroll deductions for the 2012 United Way of CUNY Campaign will begin in paychecks … January 12, 2012 United Way of CUNY Campaign Guidelines The Amount of Deduction requested on the authorization card …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignState Agencies Bulletin No. 1336
… of new earnings codes and procedures for processing the 2014-2016 Year-Round Lifeguard Deficit Reduction Plan … employees (with a Pay Basis Code equal to ANN or HRY) of the Office of Parks, Recreation and Historic Preservation; the Staten Island Developmental Disabilities Service Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… of new earnings codes and procedures for processing the 2013-2015 Year-Round Lifeguard Deficit Reduction Plan. … employees (with a Pay Basis Code equal to ANN or HRY) of the Office of Parks, Recreation and Historic Preservation; the Staten Island Developmental Disabilities Service Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardCUNY Bulletin No. CU-207
… Purpose To explain the procedures for processing summer payments for CUNY … staff Background Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain professional staff will … This bulletin explains the procedures for processing summer payments for CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… complete report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, … procure, monitor or account for fuel. Specifically, the Highway Superintendent (Superintendent) and Town Board … in compliance with competitive bidding requirements and the Town’s procurement policy, controlling fuel access, …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited … and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… complete report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured … did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the purchases were made in the most prudent and economical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited … Key Findings Although fees were properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… complete report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and … accurately and in a timely manner. Key Findings Although the Clerk-Treasurer generally recorded financial transactions … transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide timely or accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109