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Delaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Police Bulletin No. SP-147
… Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment Information and … Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of … provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Division of State Police employees … on 11/01/11. OSC Actions Expertise Pay is pensionable and included in the calculation of overtime. For eligible employees who are in Bargaining Unit 62 and in an eligible status on 11/01/11, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … over $7.1 million when there is currently no authority to reserve funds for this purpose and District officials … fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChild and Dependent Care Credit
… in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditChateaugay Central School District – Leave Accruals (2016M-149)
… January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke … in Clinton County. The District, which operates one school with approximately 550 students, is governed by an … Chateaugay Central School District Leave Accruals 2016M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, … Elwood Union Free School District Electronic Transfers 2014M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… million. Key Findings The Board did not enter into written shared service agreements with any of the eight … of permits sold. Key Recommendations Enter into written shared service agreements with any municipality using Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Barker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which suggests the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36