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Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one … Key Findings The Treasurer did not maintain adequate accounting records to report the Program’s financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials adequately safeguarded … granting, revoking, modifying and monitoring access rights to the City’s network and financial system. The Council has … policies and City officials do not have formal procedures to address disaster recovery, disposal of electronic devices, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal … of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. … agreements are not met. Use a competitive process when procuring professional services. … Rockland County …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central School District – Financial Management (Allegany County) The board overestimated appropriations by a total of … training for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… totaled $147,989 and expenditures totaled $150,415. Key Findings The Board did not establish appropriate internal … Board with monthly bank statements and reconciliations. Key Recommendations Adopt policies and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-377
… Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler (CUNY) $55.49 Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andState Agencies Bulletin No. 1549
… of payroll deductions via electronic input file from PEF for deduction code 392, Transamerica Life Insurance. … Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) Institution paychecks dated March 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredCUNY Bulletin No. CU-368
… Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler (CUNY) $48.02 Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to … and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207West Islip Union Free School District – Financial Management (2022M-40)
… Board: Adopted budgets that overestimated appropriations by $24.6 million, or approximately 5.2 percent over a … and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Franklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Peconic Bay Community Preservation Fund (2023-MR-1)
… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . … Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded … in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed … adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410