Search
Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Schroon Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. … Mamaroneck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211North Salem Central School District – Network User Accounts (2022M-140)
… network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that District officials should have: … and have initiated or indicated they planned to initiate corrective action. … audit school district North …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36South Orangetown Central School District – Network User Accounts (2022M-24)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations … 1, 2015 through August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Randolph – Justice Court Operations (2021M-76)
… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely … are filed timely. Village officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246State Agencies Bulletin No. 1982
… will be $423.71 per year. Effective Dates Effective for all 2022 paychecks beginning January 5, 2022. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseCity of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … the adopted rate schedule. Routinely reconcile billings to medical services provided. Consider addressing whether the …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid … and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal … Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Charlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27