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Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … selected Town facilities. Specifically: 48 components at the Town Hall, such as at least one van accessible parking …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… complete report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Division of Housing and Community Renewal Bulletin No. DH-13
… Purpose To notify agencies of automatic Dues and Agency Shop Fee increases. Affected … Date(s) Paychecks dated January 12, 2005 OSC Actions Under the dues structure, Dues (Code 224 ) and Agency Shop Fee … percentage of time worked. OSC will automatically apply the increase as follows: Annual Salary Dues Amount Up to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-13-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-19
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … percentage of time worked. OSC will automatically apply the increase as follows: Annual Salary Deduction Amount Up to … above $22.70 For employees with a Pay Basis Code of HRY , the deduction is $19.90. For annual salaried employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-19-district-council-37-local-1359-division-housing-andTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Town of Clayton - Justice Court Time and Attendance (2017M-286)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours … worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286City 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 … not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and … tested, and five elected officials did not complete the annual SHP Training. Additionally, the Fire Department …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July 1, 2014 through May 19, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Addison’s (Town) progress, as of December 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… amounts paid for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave … accruals earned and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Olive - Accrued Leave and Information Technology (2019M-84)
… leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … with Town policy and applicable laws and ensured the Town’s information technology (IT) systems were …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police Department or 7 percent of the employees tested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15