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East Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period January …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… District (District) officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting … not comply with statutory requirements or the District’s procurement policy when purchasing goods and services. Also, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… and accounted for. Of the111 disbursements totaling $16.1 million paid during the audit period, we reviewed 11 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated. However, … did not: Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Schenectady City School District – Math Workbook Inventory (2023M-65)
… pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate math … records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one … aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… totaling approximately $1.7 million prior to audit. 49 travel-related credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Village of Greene – Investment Program (2023M-112)
… by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written investment program …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Elmsford 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-s9-22-9Village of Ellenville – Information Technology (2014M-278)
Village of Ellenville Information Technology 2014M278
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Controls Over Cash Advance Accounts (Follow-Up)
… expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… related to Hours of Service that may have been avoidable. For calendar 2010, we determined that these practices cost … these payments will inflate future pension payments for these employees by about $5.5 million. We also found …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followState Agencies Bulletin No. 1040
… Purpose To inform agencies of the elimination of Advanced Earned Income Credit Payments. … tax return. Affected Employees All employees appearing on the Tax 113 Control-D report Effective Date(s) … Income Credit field by checking the “Not applicable" radio button for all employees appearing on this report. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcVillage of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … funds into each responsible Justice’s account … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stafford – Capital Projects (2024M-17)
… – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … in the Town’s response. … Determine whether the Town of Stafford Town Town Board Board properly authorized and …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Fallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 … 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and