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George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… The purpose of our audit was to evaluate the District’s tuition billing process for the period July 1, 2014 through … June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … District officials properly billed for and collected tuition. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Chenango Valley Central School District – Capital Project Management (2016M-58)
… Finding District officials properly managed Phase I of the capital project, which involved constructing, renovating and … Chenango Valley Central School District Capital Project Management 2016M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBrasher Falls Central School District – Payroll (2016M-57)
… The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Ardsley Union Free School District – Reserve Funds (2015M-348)
… The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Ulster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Village of Attica – Justice Court (2014M-30)
… audit was to review the processes and procedures for the Justice Court’s financial operations for the period of … Village of Attica Justice Court 2014M30 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has a population of approximately 4,400. The Village’s annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, … Schenectady Municipal Housing Authority Payroll 2014M223 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementSouthold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Dundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Objective Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity was … whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTown of Allen - Town Clerk Fees (2016M-28)
The purpose of our audit was to evaluate the Clerks financial management practices for the period January 1 2013 through November 19 2015
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Rotterdam – Water Rents (2016M-347)
… June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately … were properly billed, collected, deposited and recorded in the accounting records. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Glenville – Justice Court Collections (2016M-246)
… 30, 2016. Background The Town of Glenville is located in Schenectady County. The Town, which has approximately … full-time clerk. The Justices’ total combined collections in 2015 totaled approximately $390,600 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Unified Court System Bulletin No. UCS-183
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit DR , … will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process deduction transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-183-change-eligibility-boston-mutual-life-insurance-deduction-code