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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

Loan Payroll Deductions – Enhanced Reporting

… Once a loan has been approved and a check is sent to the member, you will receive a … 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

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

… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … corrective action. … Determine whether the City of Binghamton City properly planned and monitored the Joint …

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

Town of Owasco – Highway Department (2020M-128)

… and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

South Lewis Central School District – Conflicts of Interest (2021M-3)

… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

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

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … approximately $2.15 million. Key Findings The Board did not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in …

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)

Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition

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)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and …

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

Sidney 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 District officials did not develop multiyear financial plans or establish targeted … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Village 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-29

Islip Fire District – Financial Condition (2020M-25)

… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … annual budget and comply with permissive referendum and public notice requirements. District officials generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Stafford – Capital Projects (2024M-17)

… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

State Agencies Bulletin No. 2241

… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of … not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to … Actions: OSC will process dues deduction changes submitted by OMCE (deduction code 209) as follows: Salary Grade Current …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Williamsville 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-193

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

X.4 Overview – X. Guide to Vendor/Customer Management

… purchase orders and payments. Vendors are responsible for ensuring the accuracy of certain information on their … with the Vendor Management Unit, are responsible for maintaining other information on the vendor record, …

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

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

… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … and procedures to track PILOT amounts billed and received. IDA officials agreed with our findings and indicated they …

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

Village 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-100

Data Sources – 2021 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …

https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12