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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

General Brown Central School District – Financial Condition (2014M-216)

… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… balance and reserves. Adopt realistic budgets that include all anticipated revenues and planned expenditures. Amend the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Clarendon Fire Company – Financial Activities (2023M-50)

… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Town of Lake Luzerne – Payroll (2022M-98)

… Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate or in accordance with Town … Town officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Williamsville Central School District – Financial Management (2022M-193)

… Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. … As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … period that gave the impression that the District would have operating deficits totaling $38 million when it actually …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Village of Solvay – Financial Management (2023M-49)

… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Town of Minetto – Information Technology (2022M-9)

… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Danby – Town Clerk (2022M-08)

… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

X.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 … at 855-233-8363 or [email protected] . State agencies, in coordination with the Vendor Management Unit, are … Operations REV. 04/19/2022 … Each registered vendor in the Statewide Vendor File has its own Vendor Record …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Loan Payroll Deductions – Enhanced Reporting

… future payrolls. If the member has more than one loan, a single loan deduction amount will be provided for the total … provides the member’s remaining balance once there are six or fewer outstanding payments left. To access the Loan/SCP …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… performance and tax exemptions. Officials did not obtain required documentation to support project owners’ … business was overbilled $873. Key Recommendations Obtain required supporting documentation for self-reported job …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Brighton Memorial Library – Board Oversight (2015M-116)

… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Alexandria Central School District – Financial Condition Management (2020M-109)

… our audit period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by … fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash … The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Contract Advisory No. 29

… and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov References: Electronic Documents Submission System …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Village of Islandia – Information Technology (2021M-100)

… technology (IT) assets were adequately protected from unauthorized access, use and loss. Key Findings Village … did not ensure IT assets were adequately protected from unauthorized access, use and loss. Officials did not: … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100