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St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

Forestburgh Fire District – Financial Activities (2015M-203)

… Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

South Orangetown Central School District – Network User Accounts (2022M-24)

… Audit Objective Determine whether South Orangetown Central School District (District) officials ensured network user … action. … Determine whether South Orangetown Central School District District officials ensured network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

State Agencies Bulletin No. 610

… Purpose To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected Employees All employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-services

Town of Corinth – Claims Auditing (2017M-102)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … approximately $5.2 million. Key Findings The Board did not audit all claims before approving payments and approved …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Town of Maine – Justice Court Operations (2016M-358)

… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town Board. Budgeted appropriations … DMV in a timely manner. Perform, or engage an independent public accountant to perform, an annual audit of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Medina Central School District - Capital Projects (2019M-163)

Determine whether the Board and District officials properly managed the 2016 capital project Project

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … Treasurer’s disbursement activities. Review and approve all debit card transactions before card purchases are made …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Town of Jefferson – Selected Financial Operations (2014M-332)

… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … the collection of water rents and disbursement of Town funds. … The purpose of our audit was to examine selected …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Town of Patterson - Information Technology (2020M-37)

… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Kiantone – Town Clerk (2014M-273)

… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

Uniondale Union Free School District – Procurement (2016M-195)

… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters

… Purpose To determine whether the New York City Department of Homeless Services (DHS) is … services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …

https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters

State Comptroller DiNapoli Releases Municipal & School Audits

… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

CUNY Bulletin No. CU-736

… Painter and Supervisor Painter titles are eligible for the payment on the effective dates. Further eligibility criteria …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rate

CUNY Bulletin No. CU-733

… employees in Elevator Mechanic titles are eligible for the payment on the effective date. Further eligibility criteria …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increases

State Agencies Bulletin No. 1662

… Purpose To provide information and instructions regarding the … the 2016-2019 PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid … Code 21P who are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachers