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Syracuse City School District – Claims Audit Process (2016M-290)

… of our audit was to examine the claims auditing process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $393 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

Sherburne-Earlville Central School District – Fund Balance (2017M-19)

… Central School District is located in 11 towns in Chenango and Madison Counties. The District, which operates three … unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal years exceeded the statutory maximum of 4 … the amount of available fund balance in a manner that benefits District residents. … SherburneEarlville Central …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19

Penn Yan Central School District – Separation Payments (2015M-258)

… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, … operates three schools with approximately 1,570 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258

Panama Central School District – Financial Management (2016M-271)

… School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271

Carle Place Water District – Procurement (2014M-18)

… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of Commissioners, which comprises …

https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18

Village of Attica – Justice Court (2014M-30)

… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30

Village of Goshen – Financial Condition (2014M-75)

… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75

Bethlehem Public Library – Selected Cash Receipts (2014M-254)

… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, … May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of Trustees, which comprises seven …

https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254

Schenectady Municipal Housing Authority – Payroll (2014M-223)

… The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, … to this audit. … Schenectady Municipal Housing Authority Payroll 2014M223 …

https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223

Gloversville Enlarged School District - Claims Auditing (2019M-244)

… York State Education Law (Education Law), Section 2524. District officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244

State Agencies Bulletin No. 1832

… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-association

Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)

… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not provide proper oversight to the bidding process, capital project management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a relative, a double payment of $86,154. The …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177

Village of Waverly – Financial Condition (2014M-137)

… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. … of approximately 4,400. The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137

Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)

… internal controls over the Facility’s financial operations for the period June 1, 2013 through August 31, 2014. … overseen by a seven-member Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.3 million. …

https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursements

Uniondale Public Library – Procurement (2015M-126)

… was to assess the Library’s controls over procurement for the period January 1, 2013 through June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126

Menands Union Free School District – Payroll (2015M-268)

… The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected … correct. Key Recommendation There are no recommendations in this report. … Menands Union Free School District Payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268