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Avoca Central School District – Separation Payments (2015M-273)
… was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, … officials sufficiently reviewed and approved separation payments, but they have not developed written policies or … and procedures to formalize the processing of separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Village of Belle Terre – Audit of Claims (2013M-87)
… audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… released in March 2010. Background The City of Rochester is located in Monroe County. The City is governed by the Mayor and the City Council, who are …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fSummitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… network user accounts, including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userEggertsville Fire District – Financial Activity (2017M-27)
Eggertsville Fire District Financial Activity 2017M27
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Stafford - Procurement (2018M-134)
… Audit Objective Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an adequate procurement policy. … Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… more than $60,000 in restitution payments to crime victims. Key Recommendations Review and update policies and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The Board did not develop and implement procedures to seek competition for … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did not develop a comprehensive cash collections policy to provide guidance for payments received at the Department. … 2018 and May 2019, the Department generated receipts up to 21 days after registration and remitted money up to 24 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19West Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General … if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Unified Court System Bulletin No. UCS-169
… To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 542 available to certain employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-life