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Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … have not designated an information technology (IT) administrator who is independent of the Village’s financial … computer use, internal user access, remote access, password security and management, data backups and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Middlefield – Budgeting (2015M-109)
… January 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. The … to fund operations. The Board did not approve budget line transfers throughout the 2011 through 2014 fiscal years, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Saratoga Springs Public Library – Claims Processing (2014M-351)
… period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected … Saratoga Springs Public Library Claims Processing 2014M351 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board has not developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax … The purpose of our audit was to review the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Unified Court System Bulletin No. UCS-23
… Long Term Care Insurance, for employees represented by the New York State Court Clerk Association Affected Employees … Long Term Care Insurance for employees represented by the New York State Court Clerk Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… to receive the appropriate overtime or recall compensation in addition to the approved Standby compensation. Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of … 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Galway Central School District - Fund Balance Management (2017M-267)
… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267