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Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable statutes for the period July 1, 2015 through … purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were made without prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Otsego County – Cost of Temporary Housing (2015M-97)
… The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is … provides temporary housing for eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… New York State Comptroller Thomas DiNapoli's Communications Director … is one of the best managed and best funded public pension funds in the country. We will provide a full response after a thorough review." … New York State Comptroller Thomas DiNapolis Communications Director …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesCost-of-Living Adjustment – Special 20- and 25-Year Plans
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentVillage of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… user accounts of former employees and other users that are no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… totaling $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Cayuga Heights – Board Oversight (2014M-292)
… June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is governed by an elected seven-member Village Board. … reconciled to the bank statements. The procurement policy is outdated and the current process does not comply with the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Barker – Justice Court Operations (2016M-422)
… through September 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through … for purchases subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Orangetown – Overtime (2017M-48)
… each year. Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three … transfers, when necessary. Ensure that the identified payroll errors are corrected. … Town of Orangetown Overtime …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… year totaled $54 million. Key Findings IWS personnel do not measure or verify the amount of liquid/slush waste …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Penn Yan Central School District – Network Access Controls (2021M-79)
… - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured network access controls … to address the District’s specific needs and expectations for IT services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomUnified Court System Bulletin No. UCS-20
… Purpose To explain the use of a new deduction code for USC long term care insurance Affected Employees Employees … System Effective Date September 15, 1999 Instructions for Submitting a Transaction Open the Gen Deduction CD (Agency) panel. Path Name - Start - Compensate Employees-Maintain Payroll Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit