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Town of Stuyvesant – Procurement (2017M-54)

… The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional services and does not require competitive methods to be used when …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps … years, the city will need to continue to show fiscal discipline and improve transparency about the fiscal …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

State Agencies Bulletin No. 1973

… State Agencies Bulletin No 1973 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Nyack Union Free School District – Network User Accounts (2021M-113)

… and monitored. Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a … to officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113

Albany Public Library – Leave Accruals (2015M-293)

… other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic time sheets. Key Recommendation Develop and implement a uniform set of procedures for requesting and …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Village of Palmyra - Financial Management (2019M-94)

… [read complete report - pdf] Audit Objective Determine whether the Board … excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Westfield - Real Property Acquisition (2019M-119)

… the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Geneseo Central School District - Online Banking (2019M-172)

… ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … Key Recommendations Enforce the online banking policy and develop procedures to adequately segregate online banking … for online banking transactions. Ensure that officials and employees receive adequate IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172

State Agencies Bulletin No. 1791

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employees

Town of Lloyd - Information Technology (2019M-36)

… unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Eggertsville Fire District – Financial Activity (2017M-27)

… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key … controls. Require Board approval for adjustments to water customer accounts. …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Summitville Fire District – Financial Activities (2016M-395)

… of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure … activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 … through October 17, 2016. Background The Summitville Fire District is a district corporation of the State, distinct and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue … whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Cornwall – Financial Condition (2014M-123)

… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by … Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The Board routinely adopted budgets … multiyear financial and capital plans. Key Recommendations Address declining fund balances and adopt structurally …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

State Agencies Bulletin No. 130

… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

Town of Knox – Internal Controls Over Payroll (2014M-35)

… 1, 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Lackawanna City School District - Tuition (2019M-59)

… report - pdf] Audit Objective Determine whether tuition payments were accurate and supported. Key Findings District … Determine whether tuition payments were accurate and supported …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59