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Cattaraugus 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 … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
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)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. Ensured all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of … Questions: Questions regarding PBA dues may be directed to the PBA Director of Members Services at (518) 462-7448. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Police Bulletin No …
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)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … The Authority, which was established in 1951 according to State Public Housing Law, is governed by a seven-member … and review audit trail reports from the financial system to ensure that adjustments are made for appropriate purposes. …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. … Village of …
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)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260State Agencies Bulletin No. 1884
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2021 … 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/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should review the New York Office of General Services (OGS) cooperative bids to ensure all cafeteria food and …
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)
… insurance buyouts that they may not have been entitled to during our audit period. The health insurance buyout … in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… costs. Key Recommendations Ensure purchases subject to the competitive bidding thresholds are made in accordance … service providers. Ensure that all purchases are subject to the District’s procurement process. District officials … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mState Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for PBA of the NYS … Questions Questions regarding PBA dues may be directed to the PBA Director of Members Services at (518) 462-7448. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Police Bulletin No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesTown of Cicero - Procurement (2020M-8)
… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …
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)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the … and indicated that they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … dated July 7, 2021. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2021-2022 of … 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/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. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … Recommendations Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. … Harrisville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidState Comptroller DiNapoli Releases Municipal & School Audits
… did not adopt the water and sewer rates that were charged to customers or audit the clerk’s records and water and sewer … clerk also made 12 unsupported adjustments totaling $1,981 to four customer accounts without any review or approval and … were captured in the village record and transparent to the public; establish controls to address the lack of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98 - 22
… in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, increasing or … by the adoption of another local law. This is in response to your letter in which you indicate that a village, by local … The Village Law contains no specific authorization to establish a publicity fund (compare former Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-13