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Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… [read complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not maximize interest earnings. As a …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTully Central School District – Network Access Controls (2021M-138)
… to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network … percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… examined whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) performs bus … procedures, and (3) has a comprehensive maintenance plan for its bus fleet. We found that a number of improvements …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followCity of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … plan. Key Recommendations Adopt realistic budgets in which recurring expenditures are funded by recurring …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … defendants who failed to appear. The computerized bail list has not been updated to reflect the bail returned to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Middleburgh – Claims Audit Process (2023M-56)
… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Elmira Heights – Claims Auditing (2024M-44)
… (Board) properly audited claims. Key Findings Although New York State Village Law Section 5-524 requires, with limited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44State Agencies Bulletin No. 1032
… Award of Tripartite Panel #1A 2008-08, that provides for an increase to the guaranteed Pre-Shift Briefing minimum … to update the amount if an increase is necessitated. This process will continue with the minimum increase. … EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 99-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State … Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of … by the school district, to be presented to a retiring teacher as a token of appreciation for service. At the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 96-7
… Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… 12/15/2022 SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … bargaining units (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a … will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratified