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Village of Little Valley – Capital Project Management (2020M-129)
… and indicated they plan to initiate corrective action on future projects. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Village of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userNorthern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Broadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting … immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … account balance(s) must be provided to the Commissioner of Taxation and Finance within 7 days of the succeeding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Herricks Union Free School District – Overtime (2019M-127)
… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized … Restrict user permissions to the network and the student information system software application (SIS) based on job … unneeded network and local user accounts. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Delhi - Disbursements (2019M-204)
… over $1,000 for claims previously paid. Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to petit …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mDiNapoli: School Bus Safety Needs Improvement
… and the West Irondequoit Central School District (Monroe). Of the seven districts examined, five contracted out with eight different vendors for some or all of their student transportation needs. Three of those five also provided some in-house transportation. The …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 91-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation which … county contract. You ask whether a town board member who is employed as a sales representative for a corporation which …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 88-44
… by the firm. In this regard, we note that Article 18 does not distinguish between employment relationships which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the vendor has with New York State. ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering … for payment within, or prompt payment interest after, 15 days as established in State Finance Law Section 179-F … as a Minority Owned Business in Executive Law, Article 15-A. W Vendors designated by the Department of Economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Divorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1515/divorceExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc