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Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Tully – Justice Court Operations (2021M-10)
Determine whether the Town of Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were deposited timely and intact and properly reported and remitted
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Andes Joint Fire District – Financial Activities (2020M-158)
… [ read complete report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials established adequate … receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were … to initiate corrective action. … Determine whether City of Peekskill City officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation … …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Town officials did not obtain the proper number of quotes for purchases subject to Town policy. Not all vendor … professional services. Follow the competitive bidding and quotes requirements of the procurement policy when obtaining …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, … District Internal Controls Over ExtraClassroom Activity Funds 2014M63 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomEllicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s … of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted … IT policy. Provide Town personnel who use computers a copy of the acceptable use policy and retain a signed copy of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted reasonable budgets …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mMount Markham Central School District – Reserve Funds (2016M-73)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through … January 5, 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online … of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14