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Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked … by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. Had …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeJamestown City School District – Financial Condition (2015M-120)
… balance. Fund balance has been reduced to a dangerously low level. The Board has not developed a multiyear financial … the reliance on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide … through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of … company recuse themselves from voting on matters that they have an interest in. Consider holding a public hearing when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and … (Report 2007-F-41). Background The New York State Health Insurance Program (Program) provides health insurance coverage to active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Canaseraga – Claims Audit (2023M-48)
… totaling approximately $24,000 did not have departmental approval and 20 claims totaling approximately $4,400 were not … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… complete report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials … Determine whether Johnson City Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide appropriate … and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and prohibited …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Endicott – Budget Review (B4-13-8)
… in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Endicott, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April … procedures for handling and recording over-the-counter cash receipts and waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92City of Olean – Budget Review (B1-13-2)
… appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130