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Allegany-Limestone Central School District - Financial Management (2018M-129)
… by $4.8 million (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120More About This Retirement Plan – Forest Rangers Plan
… These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law (RSSL) as … enacted by the New York State Legislature. Throughout this publication, you will find references to “Sections” and …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Oriskany Central School District – Procurement (2017M-87)
… Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Heuvelton Central School District – Procurement (2023M-55)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … did not always comply with statutory requirements and the District’s procurement policy by seeking competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Agencies Bulletin No. 1362
To provide agency instructions for processing the 2014 CSEA DMNA Uniform Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… capital program will impact services. The presentation of the July plan makes clear that hundreds of millions of dollars in operational risks have been created by the …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEfficiency of Warehouse Space
… As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was implemented to achieve cost savings through … space used by State agencies. At the start of the Initiative, a survey was issued to all State agencies …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Unified Court System Bulletin No. UCS-266.4
… those unions that submit membership and dues transactions via electronic file submissions to OSC Affected Employees … or modification of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain … unions submit membership and dues deductions transactions via electronic file submissions directly into PayServ. Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollState Comptroller DiNapoli Releases Municipal Audits
… As a result, it levied more taxes than necessary to sustain operations. The board also did not adopt budgets … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The board did not … purchased $299,298 in goods and services that should have been competitively procured, however, $101,121 was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Towns’ Road Management Plans (2014-MR-2)
… [pdf] , Dryden [pdf] , Highland [pdf] , Masonville [pdf] , Newark Valley [pdf] , Oneonta [pdf] , Preston [pdf] , and … and repair needs and financing. Five towns (Dryden, Newark Valley, Oneonta, Schoharie and Preston) had an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Review of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s … with the AAP. We examined approximately $1.5 million in select payments made during the period February 16, 2006 … AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsLaSalle School – Compliance With the Reimbursable Cost Manual
… and maintenance of employee time and attendance sheets. Key Recommendations SED should review the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manual