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Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the component …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Town of Wolcott – Information Technology (2020M-126)
Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … 15 employees or 15 percent of employees tested and the nine Board members did not complete the annual SHP Training. Additionally, the District excluded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce … operating needs based on historic trends, contracts or other projections. Develop and adopt financial plans for …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and … is located in western New York State and has a population of approximately 43,000. The County Legislature serves as the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209More About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) … benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. This publication applies only to members …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTown of Howard - Fund Balance Management (2018M-192)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s … growth, which requires vigilant monitoring of finances and management of operations. A take down of … of critical services and be transparent about the choices it faces in an environment where the potential for spending …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … Authority ever submitted specific compensation information to the Council for its approval. The Board did not … official record of the proceedings, including amendments to the personnel policy. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations … the practice of appropriating fund balance that will not be used. Update long-term plans to include more realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andDownsville Central School District – Claims Auditing (2022M-134)
… payment. Key Findings The Board and District officials did not always ensure claims were properly audited before … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 claims, … $13,613 which had previously been paid. Officials did not obtain the minimum number of quotes for nine claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134State Agencies Bulletin No. 2092
… are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsCanton Central School District - Claims Audit Process (2018M-186)
… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … and sensitive information (PPSI). Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16