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Poughkeepsie City School District - Budgeting (2018M-226)

… revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Poughkeepsie City School District - Payroll (2019M-110)

… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Town of Dayton - Fund Balance Management (2019M-221)

… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Afton Central School District –Management of Fund Balance and Reserves (2016M-134)

… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Enlarged City School District of Troy – Leave Accruals (2014M-144)

… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … the 2013-14 fiscal year were $97.4 million. Key Findings We found that District officials established adequate … with the employee’s employment contract and/or CBA. We also found District officials established controls to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

Sidney Central School District Expenditure Control and Student Achievement 2014M163

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Hilton Central School District – Network Access Controls (2022M-200)

… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Fishers Island Union Free School District – Website Transparency (2023M-28)

… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Arkport Central School District – Network Access Controls (2021M-162)

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… and appropriations for the general, sewer and water funds. The Board planned for general fund operating deficits …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Otego-Unadilla Central School District – Information Technology (2021M-178)

… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Village of Port Dickinson – Financial Condition (2014M-154)

… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Village of Perry – Water Accountability (2014M-31)

… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water … for various Village functions are the major contributors to unaccounted-for water, which was 34 percent of the water …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

State Agencies Bulletin No. 1980

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New York City …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

Town of Adams – Justice Court Operations (2020M-163)

… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the clerk to … independent annual audit of the Court’s records or retain an independent public accountant to perform the audit. Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Town of Tully – Justice Court Operations (2021M-10)

… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Andes …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158