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State Police Bulletin No. SP-143
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … through external mail servers. District staff are able to access websites that are unrelated to their District duties and violate the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, … District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mCopiague Fire District– Mechanic Shop Operations (2021M-93)
… - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and … in their response. … Determine whether the Copiague Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Bolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178College at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Gorham – Procurement (2024M-7)
… 16 purchases totaling $468,738 were not competitively bid. Officials also did not comply with purchasing policy …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … affected parties when there is a security breach relating to private information. The Village has not established a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … software license, prior to adopting a standardization resolution. We also found the resolution’s language to be … $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsChild and Dependent Care Credit
… Purpose The objective of our examination was to identify potentially inappropriate … Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 … in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358