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Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Courthouse, such as accessible entrances to restrooms and wheelchair accessible lavatories. 30 at the Town Hall, such …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… the District’s fund balance for the period January 1, 2014 through May 31, 2015. Background The Bovina Fire … District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138CUNY Bulletin No. CU-615
… Engineer TG $35.61 Broadcast Associate (FT & H) SJ $33.61 College Graphics Design (FT & H) TG $33.61 College Interior Designer TG $35.61 Project Manager 1 TG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeState Agencies Bulletin No. 1710
… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected … Tier-D Commissioners- $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See attached for the list of agency commissioners by Tier. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Bay Shore Union Free School District - Procurement (2018M-212)
… Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 million and … salaries and wages but need to improve controls over payroll preparation and processing. City officials need to … City of Sherrill Payroll and Community Activity Center Cash Receipts 2017M228 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… complete report - pdf] Audit Objective Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … Determine whether the Board properly monitored credit card use and ensured …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… with questionable permissions. Employees responsible for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control … officials. Key Recommendations Enforce written policy for managing network and system access. Ensure employees …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130State Agencies Bulletin No. 1534
… 5 Employee Retirement System (ERS) members for calendar year 2017 is $18,448.11. Background In accordance with … January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime earnings limit … January 11, 2017 OSC Actions OSC will update PayServ each year to reflect the pensionable overtime earnings limit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … for Tier 5 Employee Retirement System ERS members for calendar year 2016 is $1791078 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees