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East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. … Findings The Board did not audit individual claims prior to payment. Library officials did not obtain the required …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference … agreed with our recommendations and indicated they plan to initiate corrective action. … Locust Valley Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Bronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … Consider revising the District’s purchasing policy to require competition for procuring professional services. … agreed with our recommendations and indicated they planned to initiate corrective action. … Bronxville Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Cost-of-Living Adjustment – Article 14 Benefits
… if you selected an option that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse at the time of death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you become eligible for a cost-of-living …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentShenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; … purposes; and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … claims for payment. … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Village of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately for the period June 1, … Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. Award LOSAP points in …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a … no assurance all individuals who should have completed the 2021 SHP Training did so. Key Recommendations City …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture … District provides services and fund projects related to the conservation of soil and water resources, the … routinely review and update their five-year strategic plan to address new priorities as they arise. … Tompkins County …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … the insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Chester Union Free School District – Information Technology (2021M-107)
… should have: Disabled unneeded network user accounts when there was no longer a need for them. Monitored network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… when procuring services. Ensure District officers or employees publicly disclose, in writing, any interests they … or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Town of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Tompkins County Public Library – Financial Management (2015M-250)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal … and other municipalities within the Library’s service area to develop a plan to either increase revenues or further reduce services and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250