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DiNapoli Releases Rockland County Budget Review
… Review The significant revenue and expenditure projections in the proposed budget are reasonable, except for the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewTown of Lloyd - Information Technology (2019M-36)
… accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees … who used Town IT assets. Town officials (Officials) did not adopt a disaster recovery plan or develop written data backup …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… a district corporation of the State, distinct and separate from the Town of Mamakating, and is located in Sullivan …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Village of Belle Terre – Audit of Claims (2013M-87)
… which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating expenditures for the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19West Seneca Fire District #4 – Procurement (2020M-52)
… policy could be improved. District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our … recommendations in the audit report released in December 2021. Background The Town, located in Orleans County, is … recommendations in the audit report released in December 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Seneca Falls - Financial Management (2018M-266)
Determine whether the Board and Town officials effectively managed and provided oversight of the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Accounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsState Agencies Bulletin No. 1248
… Purpose To notify agencies of the new voluntary long term disability insurance program available to employees … To notify agencies of the new voluntary long term disability insurance program available to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … not ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183State Agencies Bulletin No. 1070
… new insurance deduction code. Affected Employees Employees in Bargaining Unit 06 who are members of the Organization of … Technology at (732) 739-2000 or by email at angela@M3tech.com . Questions regarding this bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized … totaled approximately $11.5 million. Key Findings Employee compensation was not specified in the collective bargaining … The former Superintendent established employee compensation without adequate Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Town of Broadalbin - Records and Reports (2018M-63)
… records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63