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Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… [ read complete report - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… deposit collections in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the KIPP …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper … response. … Determine whether the Mount Morris Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Berkshire – Board Oversight (2023M-122)
… [read complete report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122CUNY Bulletin No. CU-314
… SX, SZ, TS, TT $72.28 PL1 SEIU, Local 300 S6 $78.00 PL2 District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesCost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processCUNY Bulletin No. CU-395
… Amount Assistant Chief Architect $34.30 Assistant Chief Engineer $34.30 College Graphics Designer $32.30 College … University Assistant Architect $34.30 University Assistant Engineer $34.30 University Engineer $34.30 University Engineering Intern $30.30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeCity of Jamestown – Financial Condition (2016M-298)
City of Jamestown Financial Condition 2016M298
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws … could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Candor – Fund Balance (2017M-148)
… plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Village of Alfred – Information Technology (2017M-236)
… and that the training is updated whenever the IT policies are updated. … Village of Alfred Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … did not apply for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… and protected against unauthorized use, access and loss for the period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in … Authority officials did not obtain quotes for public works projects totaling $18,762 and purchases contracts totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… provides an additional benefit of 1.66 percent of your FAE for each year of creditable service beyond 20 years. If … provides an additional benefit of 1.66 percent of your FAE for each year of service earned with a public employer … members, your total maximum benefit is 70 percent of your FAE (a maximum of 32 years). …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b