Search
City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Mineola Union Free School District – Competitive Quotations (2015M-313)
… The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Williamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalUnified Court System Bulletin No. UCS-59
… To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck or direct deposit advice dated December 18, 2002 … 1070 SK $70.00 PL3 CWA Local 1180 SD $59.00 PL5 This is a taxable benefit that will be automatically applied for tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 484
… Background Chapter 548 of the Laws of 2000 allows certain members of the New York City Employees' Retirement System who … Date(s) Immediately. Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General … Calculation Routine. The Goal Amount provided in the NYCERS certification letter should also be entered. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued … while incarcerated. Key Recommendations Work with the New York State Sheriffs’ Association or county Jails to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… Key Findings The District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy and procedures to ensure that District employees receive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Town of Hempstead – Procurement (2022M-63)
… when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … for tires than prices bid. Had Town policies been adhered to, competition would have been sought, approvals likely … with all individuals and firms that provide these services to the Town and ensure that prices paid for services and …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Lansing – Information Technology (2022M-66)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials, we found: The Town had seven unneeded … findings and recommendations and indicated they planned to take corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Groton – Highway Department Asset Accountability (2022M-117)
… the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Key Recommendations Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June … 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The … written fund balance policy and a plan to use surplus funds. THLDC officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… documentation and goods and services are received before payment is made. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41