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Town of Ithaca – Information Technology (2017M-52)
… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately 20,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Agencies Bulletin No. 342
… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing Rules For Returned Checks Pursuant to the instructions on the AC-230, do not return any payroll checks to OSC for a partial refund if either of the following situations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sHolland Patent Central School District – Fuel Inventory (2023M-141)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user … usage reports to monitor user access and vehicle fuel use for reasonableness. Maintain perpetual fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175South Glens Falls Central School District – Access Rights (2012M-257)
… July 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Barker Central School District – Purchasing (2016M-208)
… describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing price …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, … service principal and interest. … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Albany County – Sexual Harassment Prevention Training (S9-23-05)
… corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District . For the 2021 calendar year, we found the District could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … leave balances to employees. Town officials agreed with our recommendations and have initiated or indicated they … initiate corrective action. … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… [read complete report – pdf] Audit Objective Determine whether the Tioga … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… limited to, accounts for former employees and substitute teachers that were never employed by the District. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andHarford Fire District – Records and Reports (2016M-170)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170