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Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … 82 tickets, either because he did not hold court on a regular basis or did not pursue those defendants who …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… all employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… annual agricultural exemption renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect ownership … is provided before granting exemptions. Annually verify income to support agricultural exemptions. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… B includes our comment on an issue that was raised in the County’s response letter. … audit statewide …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit statewide village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15State Agencies Bulletin No. 1981
… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1981 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Tompkins County Development Corporation – Board Oversight (2021M-7)
… even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightEvans-Brant Central School District - Information Technology (2019M-121)
… used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely … personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Longwood Central School District – Purchasing (2016M-16)
… Background The Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… protection services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … Iroquois …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … and update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Town of Enfield – Purchasing (2016M-377)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations … the procurement policy when obtaining goods and services on behalf of the Town. Ensure all payments are in compliance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … vacation leave upon separation from the District based on past practice, even though their individual employment … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed … of the charter management organization (Company). School officials did not: Ensure the Company provided all of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225