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Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… training (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials … Routinely compare the amounts collected as recorded in the system and on manual receipts with the amounts …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

Comptroller DiNapoli Releases School and Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Hounsfield – Claims Auditing (Jefferson County) The board did not audit claims before approving payments. Of … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-audits

Opinion 91-43

… audit of town claims may be transferred to another town official only by local law subject to mandatory referendum. … may be delegated by town board resolution to a town official other than the clerk. You have asked us to reconcile … (Town Law, §119[1]) may be transferred to another town official only by local law subject to mandatory referendum …

https://www.osc.ny.gov/legal-opinions/opinion-91-43

CUNY Bulletin No. CU-741

… fiscal year ending 2021-22 and the fiscal year beginning 2022-23, the PayServ chart of accounts must be updated to reflect the 2022-23 budget references where appropriations and … . Effective Dates: Institution paychecks dated July 14, 2022 OSC Actions: OSC Payroll will begin June Lapsing and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

Town of Davenport - Transparency (2018M-85)

Town of Davenport Transparency 2018M85

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Kings Park Central School District – Fuel Inventory (2015M-282)

… periodically reconciled to all fuel used and physical fuel tank measurements. Require that all employees who use fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282

Sandy Creek Central School District – Reserve Management (2023M-43)

… officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) was … for debt payments. $244,418 was transferred to the retirement contribution reserve without Board authorization. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

SUNY Bulletin No. SU-305

… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All SUNY employee records will … Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-end

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… professional services. Key Findings District officials did not solicit competition for professional services. During our … not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Medina Central School District - Tax Collection (2019M-151)

… correspond to amounts deposited, intact. Ensure there is sufficient oversight of the tax collection process. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… complete report - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, … Determine whether credit card and travel expenditures were properly approved …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … operating expenditures totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and financial needs. Key Findings District officials did not ensure that all service and performance reports required …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m