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Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics ratio to a more efficient level. By making …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesTown of Lloyd - Financial Condition (2019M-108)
Determine whether the Board and Town officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/lloyd-2019-108.pdfVillage of Canastota - Board Oversight (2018M-256)
Determine whether the Board and Village officials properly oversee financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-256.pdfAuditory Oral Learning Center - Compliance With the Reimbursable Cost Manual (2016-S-94) 180-Day Response
To determine whether the costs reported by the Auditory Oral Learning Center on its Consolidated Fiscal Report were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s94-response.pdfPsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool - Compliance With the Reimbursable Cost Manual (2018-S-26)
To determine whether the costs reported by Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool (Parsons) on its Consolidated Fiscal Reports...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s26.pdfVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … February 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and … oversight to ensure the Superintendent maintains his leave accruals accurately. Maintain adequate up-to-date …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfTown of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-justice-court-2021-51.pdfVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Unified Court System Bulletin No. UCS-46
… Employees Eligible employees in Bargaining Units SY, SR, DR, F8, 87,G9 and 86 Effective Date Payment will be made in a … Allowance payments for employees in Bargaining Units SY, SR, DR, F8, 87 and G9. To be eligible, such employees must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentGouverneur Central School District – Financial Management (2016M-351)
… through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in … out of the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by … Department approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Other Bulletin No. 1
… employment includes employees on Sick Leave at 50% pay. Have six (6) or more months of continuous service as … payment must be calculated based on the following service chart: Days of Service in the Qualifying Period Lump Sum … Earnings: Bonus Amount Goal Balance: Leave Blank Ending Overtime Eligibility Agencies must end the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesOpinion 92-28
… NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for … anticipation notes for library taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, … of taxes levied for library purposes. September 30, 1992 David S. Shaw, Esq., City School District Attorney Beacon …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Sullivan County – Fiscal Stress (2013M-81)
… The purpose of our audit was to determine the financial health of the County and identify causes of any identified … balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. … balance resulting from a very significant liability of the Nursing Home receivables that will not be received and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Security and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24), 90-Day Response
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24-response.pdfChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
Determine whether the Chenango County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chenango-county-industrial-development-agency-2022-10.pdfTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tompkins-co-ida-2021-143.pdfTown of Urbana – Access Controls (2022M-4)
… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with … unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4