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Bronxville Union Free School District - Procurement (2018M-46)

… Determine if District officials sought competition for the purchase of goods and services not subject to … bidding and ensured that written contracts were in place for all professional services. Key Findings District officials did not: Always seek competition for professional services. Have written agreements for 10 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)

… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350

Shenendehowa Central School District – Claims Processing (2016M-137)

… The Shenendehowa Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which operates 13 schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Valley Stream Central High School District – Payroll (2016M-19)

… approximately $108 million. Key Finding District officials have effectively ensured the accuracy of salaries and wages …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)

… management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. … District officials did not meet their technical goals for the first year of their five-year strategic plan. Key …

https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental

Massapequa Water District (2014M-100)

… determine if the Board appropriately provided individual life insurance policies to District employees for the period … and serves the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It is governed by … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …

https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100

Town of Wolcott – Information Technology (2020M-126)

… department software or implement compensating controls for software deficiencies. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

State Agencies Bulletin No. 1885

… the pensionable overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… a timely and accurate manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and … The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Medina Central School District - Reserve Funds (2019M-165)

… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Village of West Haverstraw - Summer Program (2019M-146)

… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Tompkins County Public Library – Financial Management (2015M-250)

Tompkins County Public Library Financial Management 2015M250

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

Village of Southampton – Fire Department Length of Service Award Program (2017M-59)

… population of approximately 3,100. The Village is governed by an elected five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59

Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)

… six schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Village of Green Island – Water Fund Financial Condition (2015M-237)

… the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. Background … is governed by an elected seven-member Village Board. For the 2014-15 fiscal year, general fund budgeted … water fund. Adopt a multiyear financial and capital plan for the water fund. …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Village of Springville – Procurement (2016M-330)

… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330