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Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Marbletown – Financial and Capital Planning (2017M-234)
… of vehicles and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Unified Court System Bulletin No. UCS-184
… Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit G9 represented by The Ninth Judicial … District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and … Department of Probation Employees Local 1070, employees in Bargaining Unit G9 and SK will now be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-130
… New York. Background At the request of the Unified Court System, OSC has established a new deduction code to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkMargaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … Board continually adopted budgets that included tax levy increases that were not necessary. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Port Byron Central School District – Financial Condition (2014M-71)
Port Byron Central School District Financial Condition 2014M71
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. … provide clear guidance for procuring professional services in an economical manner and establish how documentation …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, … Town of Chester Justice Court Operations and Credit Card and Employee …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Greene – Budget Practices (2016M-409)
… 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409