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State Police Bulletin No. SP-119

… the nearest dollar for employees in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Effective … date of 4/1/10 and increase the amount to $1,536 for all employees receiving Location Pay ( LPO ). A row will be … Additional Pay page with an effective date of 4/1/10 for all employees receiving Supplemental Location Pay ( SPL ) and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employees

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… determinable. It includes the purchase price or construction costs and also additional charges to place a … demolition of unwanted structures. In addition, costs of buildings and improvements other than the costs of … OGS Design and Construction, State University Construction Fund and the Dormitory Authority. These three entities are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

Uncollected Penalties (Follow-Up)

… in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Town of Queensbury – Justice Court (S9-14-2)

… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Onteora Central School District – Information Technology (2015M-92)

… Educational Services (BOCES) for network support specialists was inadequate. The District did not keep an … the level of service to be provided by the network support specialists. Establish a comprehensive inventory policy and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

DeRuyter Central School District – Financial Condition (2015M-119)

… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Kings Park Central School District – IT Asset Management (S9-22-13)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … kings park audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Pine Bush Central School District – IT Asset Management (S9-22-21)

… annual inventories were not conducted, network hardware storage locations were not secured, and officials did not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Village of Canaseraga – Claims Audit (2023M-48)

… claims (68 percent) totaling approximately $656,000 had one or more exceptions and should not have been approved for …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… into the accounting records, preparing the monthly bank reconciliations and generating all of the Supervisor’s …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Town of Coldspring – Town Clerk Operations (2013M-137)

… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Village of Penn Yan – Water Operations (2013M-104)

… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Town of Schuyler – Financial Management (2014M-182)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Justice Court Fund: Invoice Billing Program

… Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice … payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the … Justice Court Fund Invoice Billing Program …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Livingston County Probation Department – Financial Operations (2016M-404)

… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … Livingston County is located in central New York and has a population of approximately 65,000. The County is … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404