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Unified Court System Bulletin No. UCS-158
… of the SOS increase. Affected Employees Eligible employees in Bargaining Units SY, DR, F8 and 87 Background Chapter 276 … the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) Effective … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleTown of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal year … to address the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
Determine whether the Herkimer Central School District District Board of Education Board and officials properly planned and managed the 2014 building renovation project
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectOperational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials ensured that water … whether officials adequately safeguarded electronic access to the Authority’s water and wastewater systems for the … $405,000. The Authority did not establish a formal process to review or approve water and sewer penalties or account …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Port Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Campbell-Savona Central School District – Budget Review (B2-16-6)
… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Cortland Enlarged City School District - Budget Review (B4-15-12)
… appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… and properly supported. Audit and approve all claims on a monthly basis prior to payment. … Bradford Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationProtection of Child Performers
… The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of Labor (Department) is …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers