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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial operations for the period … damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Village of Fayetteville – Information Technology Policies (2017M-47)

… 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

State Agencies Bulletin No. 2092

… The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2023 OT …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systems

Town of Groton – Highway Department Asset Accountability (2022M-117)

… approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen … Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for the …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Ellicottville Central School District – Purchasing (2014M-177)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Town of Schaghticoke – Water Operations (2016M-390)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Town of Orangetown – Overtime (2017M-48)

… periods disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Village of Palmyra - Justice Court Operations (2019M-202)

… Key Recommendations Ensure that monthly accountabilities are performed, available cash reconciles with liabilities, and any differences are investigated and resolved promptly. Turn over excess or …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… [read complete report - pdf] Audit Objective Determine whether the Town … the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… policy. Except for minor discrepancies, which we discussed with District officials, we found teacher center personnel … payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll … $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Town of Carmel - Procurement (2019M-179)

… methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for … Town officials and employees obtain the required number of proposals or quotes for purchases or competitively bid … is needed. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… [read complete report - pdf] Audit Objective Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Unified Court System Bulletin No. UCS-20

… Purpose To explain the use of a new deduction code for USC long term care insurance … CD (Agency) - Update/Display All Enter the EmplID of the employee Select appropriate record number Highlight Deduction … about employee eligibility, contact the Judicial Benefits Office at (212) 428-2550. … To explain the use of a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-court