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Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… maintenance plan for its bus fleet. We found that a number of improvements were needed, as routine maintenance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followCity 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)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
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-44DiNapoli: 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