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Sullivan County – Tourism Promotion Services (2014M-61)
… The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Brentwood Public Library – Leave Accruals (2018M-26)
… The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the … Leave accrual records for five of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258City of Lockport – Cash Flow (2014M-195)
… and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mMadison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … Monitor the procurement of professional services to ensure compliance with the District’s policies and all … documentation for each professional service provider to clearly stipulate the contract period, the services to be …
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)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. …
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)
… Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 students. … does not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 …
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)
… Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through … is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is … provide for an annual audit of the Clerk-Treasurer’s books and reports. Village officials consistently adopted budgets …
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 … was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees … corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Caribbean Heritage Month Celebration
… in the United States. The U.S. has attracted many people from the Caribbean who have excelled as scholars, teachers, …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the …
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
… statewide reporting of the total funds received by customer and also allows the creation of a parent/child …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewState Agencies Bulletin No. 1978
… notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In … Revenue code, providing dollar limitations on benefits and contributions under qualified retirement plans, the …
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)
… operations for the period January 1, 2011 through October 24, 2014. Background The Town of Willing is located in … operations for the period January 1 2011 through October 24 2014 …
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)
… April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131