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Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… with former sanitation supervisors for which it had no legal authority to do so, and the District, as a result, made …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. … Village of Riverside Treasurers …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Monticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for … Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated by falsified …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of … not adequately monitor aspects of performance such as the selection of construction managers, awarding of contracts for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42William Floyd Union Free School District – Payroll (2016M-165)
… controls over the payroll process. The District does not have adequate procedures in place to ensure overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … not establish sufficient procedures, such as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Plymouth – Employee Benefits (2023M-176)
… did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38General Resources
… (DC) Dept. of Consumer and Regulatory Affairs (need login) Florida (FL) – Division of Corporations Georgia (GA) – … State New Hampshire (NH) – Secretary of State New Jersey (NJ) – Division of Revenue New Mexico (NM) – Public Regulation …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesReal Property Tax Exemptions Administration (2017-MR-4)
… through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … of Age or Older (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … inventories are conducted at the frequency indicated in the District’s fixed asset inventory policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Credit for Previous or Military Service – Article 14 Benefits
… employer before that employer elected to participate in the Retirement System. To receive this credit, you must … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service