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State Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… and recording of water payments and adjustments to customer accounts. Three users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, even … prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of billing, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Caneadea – Fund Balance Management (2020M-145)
… Determine whether the Town Board Board effectively managed fund balances …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175State Comptroller Dinapoli Releases Municipal Audit
… was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk County) Auditors found the board did not … oversee the village’s financial operations and the Justice Court did not properly account for court funds. Auditors …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Grand Island Central School District - School District Website (S9-19-31)
… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources … Determine whether the Newark Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Village of Bainbridge – Financial Operations (2014M-227)
… process for the period June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in … in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227City of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … Determine whether City officials ensured the Citys Information Technology IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Ensure that all officials and employees are familiar with the requirements of GML as they relate to conflicts of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Brant – Justice Court (2014M-180)
… $366,772. Key Findings The Justices did not always perform monthly bank reconciliations and accountability analyses properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a … Court’s records, as required. Key Recommendations Prepare monthly bank reconciliations and accountability analyses, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212