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City of Niagara Falls – Financial Condition (2017M-170)
… The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates … Develop realistic estimates of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… From fiscal years 2012-13 through 2014-15, the Board and BOCES officials consistently overestimated appropriations … its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has restricted more than …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a … Board of Education. The District operates five schools and has approximately 4,000 students and 650 employees. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Fulton – Justice Court Operations (2017M-6)
… The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which … Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts and security settings … The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Perform an annual audit of the Water Clerk’s (Clerk’s) records. Key Recommendations Establish procedures to … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Middleburgh – Claims Audit Process (2023M-56)
… we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases totaling … procurement policy. Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them … document the justification for emergency purchases and for using sole source vendors and the reasons why …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45York Central School District – Network Access Controls (2022M-93)
… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Franklin – Financial Condition (2018M-8)
… with the Town Clerk or OSC. The Board did not audit the records or reports of the Supervisor. Key Recommendations … and Board members. The Board should annually audit the records and reports of the Supervisor. … Town of Franklin …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for these benefits, with limited … carriers, self-insurers, the State Insurance Fund, and self-insured political subdivisions of the State. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Warsaw – Tax Collection Remittance (P1-24-22)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Village of Elmira Heights – Claims Auditing (2024M-44)
… payment is made, the Board did not perform a thorough and deliberate audit of individual claims. The lack of a … increases the risk that improper payments could be made and not detected. Although the 213 claims reviewed totaling … policy. Key Recommendations Perform a thorough and deliberate audit of all claims. Ensure quotes are …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Opinion 2000-6
… (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: … the village fire department. Article 11-A of the General Municipal Law (§214 et seq.) contains provisions relating to … fire department may be established pursuant to General Municipal Law §216(1). Establishment of the program pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts statewide, have been designated as fiscally … office has assessed and scored the financial stability of school districts. The second round of scoring designated … certain school districts. For example, the Kiryas Joel Village Union Free School District in Orange County …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… Purpose To explain OSC’s automatic processing of the increase. Affected Employees Department of Correctional … after processing of the automatic increases: NHRP 703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Additional Pay Amount, and Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employees