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Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is … policy, it has not designated responsible parties to implement the policy, nor educated Town officials and …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

State Agencies Bulletin No. 2128

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)

… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Nine of the 12 recommended components of mental health that educators should know were not included …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health training. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)

… report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york

West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)

… - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-new

Town of Carroll – Town Clerk (2022M-20)

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Copiague Fire District – Procurement (2020M-114)

… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114

Campbell-Savona Central School District – Budget Review (B2-13-12)

… The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review the tentative …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Overview – Legacy Reporting

… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later date, saving …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former … New York State Police. “School districts are struggling to make ends meet during these difficult times. It is … that Ms. Hand allegedly stole from the district to fund her personal shopping,” said DiNapoli. “I thank U.S. …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207