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Orchard Park Public Library – Audit of Claims (2016M-191)
… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Owego – Financial Management (2015M-179)
… financial condition for the period January 1, 2012 through December 31, 2014. Background The Town of Owego is located in … financial condition for the period January 1 2012 through December 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery plan. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Police Bulletin No. SP-221
… Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New … the enrollee’s gross earnings. The biweekly cap of $52.69 and the annual cap of $1,370.00 remains unchanged. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… not use correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled … students placed at the District. Issue corrected bills to the home districts for the identified errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… changes made within the Enterprise Resource Planning (ERP) system. Key Recommendations Ensure that the IT … file maintenance procedures. Regularly review the ERP system’s audit trail and use other available internal …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Schoharie - Board Oversight (2018M-184)
… duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, … of $36,539 as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49State Agencies Bulletin No. 1560
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings … fiscal year 2017-2018. Affected Employees Employees with line number changes reported in the New York State Electronic … Institution Check Dated: 04/27/17 Agency Actions Reporting Line Number Changes Line number changes must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsSubway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Agencies Bulletin No. 2114
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … the Civil Service Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are currently receiving …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civil