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DiNapoli Releases Municipal Audits
… appropriately and effectively.” Town of Amenia – Leave Accruals (Dutchess County) Internal controls in the payroll … employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water District – …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1995
… Earnings Codes: Title Job Code Title Code Adaptive Equpmnt Spec 006843 7310300 Audiologist 2 005854 5931220 Chf … Rehab Hosp Cmty Rel S 001951 2265200 Rehab Hosp Ed&S Dev Spec Nrsg 001092 1471520 Rehab Hosp Nrsg Asst 1 018731 … 000833 1001500 Trades Generalist 023166 7120000 Trades Spec Carpenter 023168 7120100 Trades Spec Electrician 023172 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at OPWDD. Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainPerry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Riverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an … master file. The District did not have any procedures in place to determine whether a vendor name is already …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Town of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Orange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. … The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer recorded receipts for three clubs totaling … Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs are maintaining detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award … and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… provided adequate oversight of financial operations for the period January 1, 2013 through January 31, 2014. … The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of … of Trustees and an Executive Committee is responsible for running the Company’s overall fiscal affairs. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… – pdf] Audit Objective Determine whether Fillmore Central School District (District) credit card and purchase card … corrective action. … Determine whether Fillmore Central School District District credit card and purchase card …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… more than $5.1 million. Although a multiyear financial plan would provide more transparency regarding the District’s … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126