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Unified Court System Bulletin No. UCS-207
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fund balance to exceed the statutory limit. For access to state and local government spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsBeacon City School District – Claims Auditing (2016M-20)
… Beacon, Dutchess County. The District, which operates six schools with approximately 3,400 students, is governed by an … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… of oversight of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of … and procedures to safeguard assets, which allowed the Treasurer to perform all cash receipt and disbursements … and that claims were for valid Village purposes. The Treasurer did not keep complete and accurate financial …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … bank reconciliations, maintain timely and accurate cash records, or submit monthly reports to the state Justice Court …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… The purpose of our audit was to assess the District’s financial condition for the period July 1, 2013 through June … reasonable budgets or effectively manage the District’s financial condition to ensure that the general fund’s … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fPenfield Central School District – Financial Management (2015M-162)
… which operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of … balance to finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling … are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162East Meadow Union Free School District – Financial Condition (2015M-332)
… through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance … records for the period January 1, 2012 through August 13, 2014. Background The City of Lackawanna is located in Erie … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Washington – Information Technology (2013M-164)
… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through … not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan in place. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78