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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and … Key Findings The District’s purchasing policy does not provide guidance for soliciting competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Beacon City School District – Information Technology (2023M-143)
… adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. … potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Albion – Financial Management (2021M-29)
… developed realistic budgets. However, the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The … approximately $2.28 million. Key Findings The Board did not complete an adequate, documented annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Brocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63City of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting … Policy that sets forth procedures to guide City officials in preparing a reasonable budget with realistic estimates. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … totaled $82 million. Key Findings District officials did not verify that all non-original equipment manufacturer (OEM) …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesState Agencies Bulletin No. 698
… Purpose To notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. … transactions. Affected Employees Beneficiaries of deceased State employees. Effective Date(s) Immediately. OSC Actions … Service regulations. NOTE: OSC will accept only this new revised form for all payroll transactions. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedLocal Government Ethics
… Session 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; … of ethics; repealer. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employers …
https://www.osc.ny.gov/legislation/local-government-ethics-0Employer Reporting
… employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … and enforcing unpaid accounts. The Department did not maintain adequate documentation related to undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, … fiscal year totaled $552,161. Key Findings The Board did not adopt a procurement policy as required by General …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … Monthly bank reconciliations and accountabilities were not prepared, and errors went undetected and uncorrected. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Schroon - Town Hall Expansion Project (2018M-128)
… the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained … for each project and amend it as needed. Ensure the Town’s accounting records for projects are accurate and maintained …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, … entries that were unsupported, were untimely or that could not be explained. The Assistant Superintendent did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m