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Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Lindenhurst – Claims Processing (2016M-345)
… adequate supporting documentation. Not all purchase orders were dated prior to receipt of related invoices. Key … supporting documentation. Obtain approved purchase orders in advance of any purchase. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Cooperative Educational Services (BOCES) officials ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from … Cooperative Educational Services BOCES officials ensured network access and information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation of wildlife habitat and … Genesee County Soil and Water Conservation District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXVII.1 Overview – XVII. Lapsing Appropriations
… entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of … journal entries and expense reports against appropriations scheduled to lapse pursuant to Sections 40 99d and 99e of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewSouth Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a … potential disruptions of the District’s computer network and related applications and reduce the risk of losing data. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Medina Central School District - Capital Projects (2019M-163)
… Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did not … the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Walton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Selected Aspects of Incident Intake and Investigation
… Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported allegations and a … able to conclude that the Center does operate the required hotline and maintain the VPCR database and the SEL, we were … Special Needs Center met its responsibility to operate a hotline establish a databa …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationState Agencies Bulletin No. 1166
… rate for the whole period of time, the amount supplied by running Locked Query 48 can be refunded. If not the agency … If the employee was not rehired, the amount supplied by running Locked Query 48 can be refunded. If the employee was … If the employee was not rehired, the amount supplied by running Locked Query 48 can be refunded. If the employee was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedOpinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-97-10XIV.15 Updating Agency Contacts – XIV. Special Procedures
… Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required by … about the filing requirement State Agency – Credit Card Rebate Responsible for coordinating the credit card … time entry or the automated interface files. Yes Payroll Security Coordinator Responsible for handling agency employee …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required where: the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsCUNY Bulletin No. CU-534
… Merit Award payment distributed upon approval of the Vice Chancellor of Human Resources. Award amounts may not exceed … and are subject to the limitations established by the Vice Chancellor of Human Resources. Effective Date(s) Lump Sum … be reviewed and PAFs must be signed/approved by the Vice Chancellor of Human Resources or designee. A copy of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employees