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Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key … fees intact and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Village of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County … prevention of floodwater and sediment damage. The District is governed by a five-member Board of Directors. The District’s 2015 …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalPrivate Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityOperational Advisory No. 36
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesTown of Wolcott – Information Technology (2020M-126)
… did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial software, Town Clerk’s … a disaster recovery plan. Provide cybersecurity awareness training. Consider upgrading department software or implement …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen … claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56