Search
Madison Central School District – Procurement of Professional Services (2015M-322)
… purpose of our audit was to review the District’s process and procedures for procuring professional services for the … School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mBinghamton City School District – Financial Condition (2013M-242)
… City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is … recognized the need to be proactive in budget development and expenditure controls. District officials and Central Business Office (CBO) representatives meet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Schaghticoke – Water Operations (2016M-390)
… The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which … Findings Duties related to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Hilton Central School District – Network Access Controls (2022M-200)
… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Caribbean Heritage Month Celebration
… to New York State. The live stream has ended, but you can watch a replay of the event below. 2022 Honorees Michèle …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange 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-238X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide … and manage revenue contracts. Information about customers is stored in the New York State Customer File, which consists …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … PayServ will automatically stop ORP and VDC contributions when employees’ pensionable earnings reach the $305,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Willing – Justice Court Operations (2014M-377)
… 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member … the Justice’s records and reports and document the results in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town 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-131Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to attend training schools and courses of instruction. Section 72-g … and proof of attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Rosendale – Financial Operations (2015M-38)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … The Town’s financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Cairo - Fuel Management (2019M-150)
… or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued … for 12,571 gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled … and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Collateral Loan/Pawn Brokers
… Pawn brokers, also known as collateral loan brokers, are required by law to file several forms with … before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms … Industry Specific Handbook - Pawn Brokers (Collateral Loan Brokers) Established Filings File an updated …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersTown of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… public benefit corporation established in 1971. JCIDA’s Board is composed of seven members appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-f