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State Agencies Bulletin No. 2241

… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately $35,000 (64 percent of …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Village of Greene – Investment Program (2023M-112)

… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Schenectady City School District – Math Workbook Inventory (2023M-65)

… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Homer – Non-Payroll Disbursements (2023M-63)

audit town homer

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… million. Key Findings The water and sewer funds relied on interfund advances from the general fund to help finance …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Village of Islandia – Information Technology (2021M-100)

… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Franklin County Probation Department – Restitution Payments (S9-20-13)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Cincinnatus Central School District – Procurement (2021M-111)

… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… [read complete report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects and … goals into each project’s resolution. Consequently, the Board cannot determine whether the projects are meeting …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1