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… capital planning process and collection and reporting of delinquent accounts receivable are in compliance with the … In 1925, the Commission was established through an act of the New York State Legislature. The enabling legislation … and effectively manage the publicly owned maritime Port of Albany-Rensselaer, contributing to the economy of the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Key Recommendations Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that all assets are tagged as appropriate and authorize all asset disposals. …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Unified Court System Bulletin No. UCS-344
… All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 Rockland County 10901, 10911, 10913, 10920, 10923, … 10977, 10980, 10982, 10983, 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to … to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… for the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the District’s network and public website for the period January 1, 2013 through … GalenClyde Joint Fire District Board Oversight and Information Technology 2014M329 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyLyons Central School District – Payroll 2022M-71
… the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees … the District accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Afton – Board Oversight (2018M-28)
Village of Afton Board Oversight 2018M28
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Otego-Unadilla Central School District – Information Technology (2021M-178)
… pdf ] Audit Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials … adopting a written information technology (IT) contingency plan. Key Findings The Board and District officials did not … training. The Board did not adopt a written IT contingency plan. Key Recommendations Thoroughly review user access on a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Lansing – Information Technology (2022M-66)
… information technology (IT) systems were adequately secured and protected against unauthorized use, access and … Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and … ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Village of Keeseville – Financial Condition (2013M-192)
… 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Monitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … grant programs to ensure expenses are allowable under the related contracts. The audit covered Gun Involved … To determine whether the Division of Criminal Justice Services Division is …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsOrange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Hammond Central School District – Payroll (2016M-398)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $7.5 million. … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Unified Court System Bulletin No. UCS-332
… Employees represented by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $100.13 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-310
… Employees represented by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $100.13 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsTown of Delhi - Highway Department Leave Records (2020M-53)
… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137