Search
City of New Rochelle - Elevator Inspections (2018M-62)
… officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and … officials ensured that elevators were inspected as required by code or local law as applicable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… is governed by a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were … budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsState Agencies Bulletin No. 1704
… Purpose To notify agencies of an automatic Dues increase for certain employees represented by CSEA Affected Employees … OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for employees who receive an increase to base salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost … approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Scio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Helping Hands School – Compliance With the Reimbursable Cost Manual
… on annual CFRs fully comply with SED’s requirements. Other Related Audits/Reports of Interest State Education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualServen Volunteer Fire Company – Board Oversight (2024M-97)
… whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to … resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly … whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance … (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMerrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of … needs and expectations and specifies the level of service to be provided by the network support specialists. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOnTECH Charter High School - Information Technology (2023M-71)
… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… However, the BOCES Classified Employees’ Association collective bargaining agreement (CBA) supports a Tuesday …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeWest Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … 50 percent of the 2022 appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14