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South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Erwin – Justice Court (2017M-266)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. … Town of Erwin Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … Develop and implement comprehensive written procedures for time and attendance. Require that all employees complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Niagara County – Golf Course Financial Operations (2015M-308)
… system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are deposited on a daily …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of … template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Clayton - Justice Court Time and Attendance (2017M-286)
… [read complete report - pdf] Audit Objective Determine whether the Court … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… [read complete report - pdf] Audit Objective Determine whether Laurens … Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCity of Lockport – Cash Flow (2014M-195)
… $33.4 million. Key Findings The City’s accounting records are in such poor condition that City officials do not … Key Recommendations Ensure that the City’s accounting records are complete, accurate and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that … local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915CUNY Bulletin No. CU-254
… biweekly Dues (Code 268 ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler … shop edit program defaults to only one agency shop amount for each job code. Due to the use of one job code for the title of Sr. Stationary Engineer, verification of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalState Agencies Bulletin No. 1338
… Purpose To alert payroll system users of processing schedule changes. Overview … 6:30 a.m. on Monday August 25, 2014. This will impact payroll processing for the following pay periods: … to [email protected] . … To alert payroll system users of processing schedule changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenance