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Lindenhurst Union Free School District – Credit Cards (2016M-179)

… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Friendship Central School District –Procurement (2016M-175)

… July 1, 2014 through February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The … Friendship Central School District Procurement 2016M175 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Warsaw Central School District – Financial Management (2016M-278)

… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 … District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Northeastern Clinton Central School District – Payroll (2016M-76)

… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

Village of Hempstead – Budget Review (B17-7-6)

… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Uniondale Union Free School District – Information Technology (2023M-61)

… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… paid three hourly employees. Twelve employees received pay that was not consistent with their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in … duties or ensure that the Chief Executive Officer (CEO) authorized salaries within the Board-approved range. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Watervliet City School District – Fiscal Stress (2014M-149)

… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… Board should conduct a thorough and deliberate audit of all Village claims or establish the Office of the Claims …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Assessment and Collection of Selected Fees and Penalties

… revenue: boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Town of Portland – Water Operations (2017M-45)

… to the unaccounted-for water. The Town is not billing all customers for water use. Water Districts 1, 3 and 7 … deficit fund balances as of December 31, 2016, and all but two water districts realized operating deficits in … recalibrated as needed. Ensure that the Town is billing all active customers for water use. Ensure that water rents, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

Town of Ticonderoga – Capital Project Management (2023M-38)

… projects in the accounting records. While we did not observe any instances where a project’s authorized budget was …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

State Agencies Bulletin No. 2142

… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS … The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39