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Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure claims were properly audited, adequately supported … approximately $1.6 million. Key Finding Village officials have established adequate procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Determine whether Town of New Hartford (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all nine elected officials), three employees or 27 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesVillage of Mayville – Online Banking (2020M-150)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives and providing select … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. Prepare monthly accountability reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies … recovery and data backup. Officials indicated that they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … is properly recorded and reported and that District money is safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … is properly recorded and reported and that District money is safeguarded. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Dayton - Supervisor's Records and Reports (2019M-189)
… [read complete report - pdf] Audit Objective Determine whether the Town … receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Mooers - Cash Management (2020M-36)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312State Agencies Bulletin No. 259
… this deduction. Effective Date Immediately OSC Actions The insurance company, Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions No … unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Public Equities
… Equity) Public Equity Program 1845 Walnut Street, Suite 800 Philadelphia, PA 19103 (215) 567-1100 www.xponance.com Leadership: Tina Byles Williams, Thomas Quinn Email: Cesar Gonzales, cgonzales@xponance.com Leading Edge Investment Advisors (U.S. Small Cap Equity) …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityTraining
… New York State Payroll Services Training …
https://www.osc.ny.gov/state-agencies/payroll/trainingTown of Amity - Town Clerk (2018M-183)
Determine whether the Town Clerk Clerk properly accounted for cash receipts
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183DiNapoli: 82 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on … ending on June 30, 2015. This is the third year DiNapoli’s office has assessed and scored the financial stability of … include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits