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Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Tully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Village of Bainbridge – Financial Operations (2014M-227)
… through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… of the CMIA regulations, using the most recently issued Single Audit data available. Since NYS has a total amount of Federal … . If state disbursements, as recorded in the annual Single Audit, for a given Assistance Listing Number (ALN) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative will provide an interactive 1-2 hour … business with NYSLRS; Applying for retirement and what to expect after submitting their application; and Things … as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees to …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… 31, 2013. Background Madison County is located in central New York and has a population of approximately 73,000. It is … cases. Key Finding Department officials are not pursuing all possible revenue sources within the Department. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Kingsbury – Water Fees (2016M-400)
… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Teacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCity of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 … did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Georgetown Fire District – Board Oversight (2014M-264)
… distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of … operations and governance, and ensure that the Program is operated in accordance with the agreement. Establish and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key … totaling $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was within statutory limits, District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229