Search
Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Comptroller DiNapoli Releases School District Audits
… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Audits of Local Governments: About Our Audits
… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsNewcomb Central School District - Claims Audit (2023M-159)
… claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… complete report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed annual sexual … the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Village of West Haverstraw - Summer Program (2019M-146)
… Audit Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146New Hyde Park Fire District - Payroll (2018M-165)
… did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document … reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners or direct supervisors … not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. Key Recommendations Certify …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Bronxville Union Free School District - Procurement (2018M-46)
… Bronxville Union Free School District Procurement 2018M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Barnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The … fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mJefferson Community College – Procurement (2017M-156)
… the procurement of goods and services was appropriate and compliant with competitive bid statutes and College policies …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Ensure District officials obtain and retain quotes and bid documentation for purchases in accordance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools with approximately 4,200 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mSaratoga County Water Authority – Water Charges (2016M-357)
… audit was to review the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority is an independent public benefit corporation … Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Opinion 2003-6
… consisting of four full-time officers. The other village does not have its own police department. You ask whether town … the rules of civil service, and determine in the agreement what part of the cost of the town police department shall be assessed against property in the village, and what part thereof shall be assessed against the property in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6State Police Bulletin No. SP-236
… of this bulletin is to provide the Division of State Police instructions for processing the 2023 Education … Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the State Police … of this bulletin is to provide the Division of State Police instructions for processing the 2023 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-236-2023-state-police-education-paymentState Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1990
… This bulletin is supersedes by Payroll Bulletin No. 1990.2 . Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OPWDD who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1811
… Period Type Effective Date Check Date Institution 23 Lag 01/30/2020 02/27/2020 Administration 23 Lag 02/06/2020 03/04/2020 Eligibility Criteria Eligible employees are those … on the effective date: Occupy a position in: CSEA (BU 02, 03, 04, 47) PEF (BU 05) Man/Con (BU 06, 66) DC-37 (BU 67) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocated