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Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Schenectady City School District – Math Workbook Inventory (2023M-65)

… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… million. Key Findings The water and sewer funds relied on interfund advances from the general fund to help finance …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

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

… our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 … 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate … acceptable computer use, e-mail or internet use or breach notification. The District has not established …

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

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… software system and assigning access rights based on users’ job duties. Designate someone independent of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Town of Mentz – Board Oversight (2016M-403)

… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

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

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. … …

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

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

… audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …

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

Franklin County Probation Department – Restitution Payments (S9-20-13)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… complete report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency … projects before approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Tier 6 Defined Contribution Plan Option

… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. In addition, … plan. The defined contribution plan option is the result of a 2012 amendment to Section 390 of the New York State …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387