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Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)

… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July … equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review and revise … bid specifications are written to encourage competition from multiple vendors. … Genesee Valley Board of Cooperative …

https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike

… Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation and prosperity at the three companies. …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

Village of Cambridge – Payroll (2015M-74)

… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June … water accounts to be re-levied. … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Wainscott Common School District - Claims Auditing (2018M-240)

… purposes and adequately supported. Key Finding We found no evidence that the Board, as a whole, performed a thorough …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. … whether Justice Court (Court) collections were recorded and reported accurately and timely. Key Findings The Village … $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Pittsfield Fire District – Board Oversight (2016M-305)

… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial … a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Town of Dickinson – Fiscal Oversight (2014M-337)

… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Lansing Fire District – Investment Program (2023M-62)

… written investment policy as required by New York State General Municipal Law Section 39. The District earned …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

State Agencies Bulletin No. 2319

… Purpose: The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal … and contributions under qualified retirement plans, the annual compensation limit under Section 401(a)(17), 404(I), …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire