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

… the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, … the Justice provided adequate oversight of the Justice Court Court …

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)

… financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 …

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)

… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …

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)

… services. The Town procured professional services from 16 providers with payments totaling $870,909 without …

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

Margaretville Central School District – Financial Management (2020M-46)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

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

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating surpluses in three of those years, only a fraction was used to finance …

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

Berkshire Fire District - District Operations (2020M-40)

… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Town of Mooers – Payroll (2014M-087)

… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

Town of Le Roy – Purchasing (2014M-106)

… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Town of German Flatts – Fiscal Stress (2015M-217)

… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Unified Court System Bulletin No. UCS-20

… Purpose To explain the use of a new deduction code for USC long term care insurance Affected Employees Employees … System Effective Date September 15, 1999 Instructions for Submitting a Transaction Open the Gen Deduction CD … Tab to Deduction Calculation Routine field. Click on the drop down arrow and select Flat Amount. Tab to …

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

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was … was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) … did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually review …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town of Grand Island - Information Technology (2019M-34)

… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

The Academy Charter School - Credit Card Expeditures (2019M-80)

Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Town of Cairo - Fuel Management (2019M-150)

… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Middleburgh Central School District - Information Technology (2019M-115)

… manage user accounts and their user permissions. For example, former employees and an unknown person had … were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115