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Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … County and has a population of approximately 35,300. The District is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Rensselaerville – Claims Auditing (2016M-244)
… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … and maintenance to roads and equipment. However, they need to develop more detailed long-term plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Bath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Avon - Board Oversights and Professional Services (2018M-30)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate financial oversight. Determine if the Village obtained proposals and executed and monitored … for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… (officials) established adequate internal controls over: The retiree health insurance contribution billing process. … process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollBrighter Choice Charter School for Boys - Payroll (2018M-139)
… pay rates were authorized, accurately paid and supported by time records. We found that employee compensation was … the audit period. … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Frontier Central School District - Procurement of Professional Services (2018M-98)
… professional services in accordance with Board policies and applicable statutory requirements and whether payments for such services were for proper … for procuring professional services. The District selected and paid nine professional service providers $466,960, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… [read complete report - pdf] Audit Objective Determine whether … and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Tompkins County – Solid Waste (2014M-336)
… being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The … effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling program has …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336State Agencies Bulletin No. 1218
… agencies that the pensionable overtime earnings limit for calendar year 2013 is $16,390.91. Affected Employees NYS … January 1st. OSC Actions Once processing is complete for the final 2012 paycheck (Administration checks dated … the pensionable overtime earnings limit of $16,390.91 for 2013. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013State Agencies Bulletin No. 1367
… agencies that the pensionable overtime earnings limit for calendar year 2015 is $17,389.12. Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2014 paycheck (Institution checks dated … the pensionable overtime earnings limit of $17,389.12 for 2015. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1290
… agencies that the pensionable overtime earnings limit for calendar year 2014 is $16,882.64. Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2013 paycheck (Institution checks dated … the pensionable overtime earnings limit of $16,882.64 for 2014. Questions Questions regarding this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1290-tier-5-pensionable-overtime-earnings-limit-calendar-year-2014-employeesSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … Adopt written policies and procedures related to cash receipts and disbursements. … Erie County Soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsVillage of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and … action. … Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69