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Worcester 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)
… addressing key IT security issues, such as breach notification, and those related to acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Lewis – Highway Purchases (2014M-103)
… all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy and comply with …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York 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)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure …
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)
Determine whether County officials ensured disbursements were for proper County purposes
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Hoosic Valley Central School District - Financial Management (2018M-238)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… protection services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… for 2013 were $98 million. Key Findings The County did not have a process in place to ensure employees’ access rights … overtime be pre-approved, while other departments do not have this requirement. There is no assurance that leave …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Tuxedo Park - Board Oversight (2018M-66)
… Village of Tuxedo Park Board Oversight 2018M66 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266State Agencies Bulletin No. 1029
To provide instructions to agencies for processing the 2010 Uniform Cleaning and Maintenance Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedBusiness Services Center Shared Services
… Payable processing, missing target time frames by about 10 to 15 percent in recent years. Also, Purchase Order …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1117
… payment. Affected Employees Employees designated M/C in Negotiating Unit 06 who meet the eligibility criteria … below Effective Date(s) This payment will be included in the regular paychecks dated 1/4/12 (Administration) and … employees working part time are entitled to a prorated amount based on the employee’s part time percentage on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1207
… provided the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designated