Search
City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for … worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, respectively. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialState Agencies Bulletin No. 2197
The purpose of this bulletin is to inform agencies of the new chargeback process for directmailed 2023 form W2s
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackKenmore Housing Authority – Selected Financial Operations (2017M-157)
… to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, … the Authority’s purpose or was not properly approved for payment. The Board did not establish adequate controls to … reviewed and approved in a proper claims audit prior to payment. Provide oversight to ensure that all charges are …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Monticello – Records and Reports (2020M-104)
… timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Schaghticoke – Budgeting (2013M-239)
… budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Wales – Financial Management (2017M-32)
… General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Bethany – Town Clerk Fees (2017M-226)
… The purpose of our audit was to determine whether the Town Clerk properly accounted for fees for the period January 1, … 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town … of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: … maintained vehicle inventory records and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152DiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system andor electronic data to be recovered as quickly and …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningHammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOlean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of … Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial duties of the Clerk-Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources … balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290State Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 Deficit Reduction Plan. Affected … To inform agencies of a Retirement days worked adjustment as a result of the 20112012 BU21 Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21