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Village of Unadilla – Procurement (2022M-182)

… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. … also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … There were no recommendations as a result of this audit. … Determine whether Town of East Hampton Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

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

… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …

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

Niagara Falls City School District – Fuel Accountability (2015M-178)

… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Accounts Payable Advisory No. 9

… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Town of Homer – Non-Payroll Disbursements (2023M-63)

… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

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

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)

… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials …

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

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Mexico Academy Central School District – Procurement (2023M-75)

… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Sodus Central School District – Software Management (2022M-64)

… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, … for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues from resident school districts, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

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