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Broome County – Information Technology (2013M-351)

… has approximately 200,000 residents and is governed by a 15-member County Legislature. The County’s budgeted …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Claryville Fire District – Budgeting Practices (2014M-59)

… by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … without sufficient information. The District does not have a written capital plan, with an equipment replacement …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an … totaled $808,793. Key Findings The Board did not perform a proper audit of vouchers prior to payment or ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Hortonville Fire District – Financial Reporting (2014M-188)

… May 9, 2014. Background The Hortonville Fire District is a district corporation of the State, distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with … and take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Village of Kaser - Refuse User Fees and Records (2018M-97)

… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Schenevus Central School District - Financial Condition (2018M-83)

… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund … deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … expenditures changes to expected funding. Complete a cost-per-meal equivalent analysis and explore methods for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually submits …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… Key Recommendations District officials should perform a cost-per-meal analysis and continue to identify potential … the amounts are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify … B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Contract Submission System (CSS)

… (CSS) to securely submit contracts and contract amendments for prior approval or filing (as required by the Public … form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services … Account Maintenance - This form identifies a user for the purposes of establishing a user account in Online …

https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-css

State Agencies Bulletin No. 913

… consistent with the other AI data fields. Date of Birth is in position 1309-1316 on the AI file. An error message will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-file

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained adequate records and … fund balance policy and developing long-term financial and capital plans for the period January 1, 2016 through December …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

Franklinville Joint Fire District – Claims Processing (2017M-141)

… 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected … total $349,000. Key Findings The Board has not adopted a written claims processing policy. The Chief and assistant …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Town of McDonough – Financial Operations (2017M-120)

… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials …

https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… developed and implemented adequate internal controls over cash receipts and disbursements for the period July 1, 2015 … adequate internal controls for over-the-counter cash receipts and waiving fines. A privately contracted …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Town of Nichols – Financial Management (2017M-258)

… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected … have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets that … of town-wide fund balance and use the excess funds as a financing source for either one time expenditures or to …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258