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Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426The New York State Procurement Integrity Act
… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Police Bulletin No. SP-225
… of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the … Troopers, Inc. are affected. Effective Dates: Effective in paychecks dated April 27, 2022. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesMechanicville Housing Authority – Tenant Rents (2015M-246)
… 1, 2013 through July 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, … which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board of … Mechanicville Housing Authority Tenant Rents 2015M246 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period … in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260State Agencies Bulletin No. 1884
… Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, … earnings limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Police Bulletin No. SP-218
… of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the … Troopers, Inc. are affected. Effective Dates Effective in paychecks dated May 26, 2021. OSC Actions At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesEllenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for the period … related to cash receipts and disbursements, including a comprehensive claims audit policy. Conduct a deliberate and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andPeekskill City School District - Network User Accounts (2021M-195)
… to officials, we found District officials should have: Disabled 133 of the District’s 821 network user … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Agencies Bulletin No. 1929
… The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitBroadalbin-Perth Central School District – Cash Management (2020M-65)
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… not reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health … before payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… District officials improperly restricted funds in a debt reserve. District officials maintained a capital reserve that was not properly approved. Key Recommendations … revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these funds to a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Comptroller DiNapoli Releases Municipal & School Audits
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills reviewed, 73 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … retired state, participating local government and school district employees and their dependents. The Department of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-audits