Search
SUNY Bulletin No. SU-347
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase. Date … 2023 Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseSeaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, … $9 million. Key Findings District officials did not segregate duties or implement compensating controls. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and … the payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … Columbia County, which contracts with the Stockport Fire District to provide fire protection for the Town. The … to the Executive Committee which contain a detailed accounting of the Company’s revenues, expenses and all cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … $17 million. Key Finding The Board and Town officials did not properly manage the financial condition of the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently report monthly financial activity to the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the … expenditures and appropriating fund balance that was not used to fund operations, the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … activities. The district management association (DMA) is a not-for-profit entity governed by its own board of directors, …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … funds for this purpose and District officials could not provide documentation for the establishment of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mFriendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in … were $9.3 million. Key Findings The purchasing policy did not establish procedures for procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices … was approximately $78 million. Key Findings BOCES did not enter into intermunicipal agreements (IMAs) with its … million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultBedford Central School District - Information Technology (2018M-164)
… designed and operating effectively. Key Findings Access to the District’s financial application was not properly segregated. Online banking users had excessive … not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three and a half times the statutory limit. The Board has not adopted a multiyear financial plan to allow it to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, … approximately $4.3 million. Key Findings The Board did not adopt structurally balanced budgets that funded recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is … is inconsistent with General Municipal Law. The Board did not implement standards and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Town of Haverstraw - Information Technology (2019M-125)
… although it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or … were not provided with IT security awareness training. In addition to this public report, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his … July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately … $4.2 million. Key Findings The Supervisor has not maintained accounting records since 2013 or remitted the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Village of Belmont – Water and Sewer Operations (2014M-101)
… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The … amount of water produced with the amount billed and were not aware of the extent of unaccounted-for water. The Board …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101