Search
South Lewis Central School District – Conflicts of Interest (2021M-3)
… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … and their corresponding reconciliations monthly. … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Town of Decatur Town Board Board provided adequate oversight of the disbursement process Determine whether the Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Reporting Workers' Compensation Benefits – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsSidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … with our findings and recommendations and indicated they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Stafford – Capital Projects (2024M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 2241
… who are members of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the … non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesWilliamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Elmsford Union Free School District – IT Asset Management (S9-22-9)
… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is … information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . … on the vendor record, including vendor classifications (see Chapter X, Section 4.A - Vendor Classifications and some …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringVillage of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Data Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New … Service Moody’s Investors Service National Association of State Budget Officers NYC Office of Management and Budget NYS …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… complete report - pdf ] Audit Objective Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving