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Village of Argyle – Water Billing and Collections (2023M-148)
… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings … monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and …
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. The claims auditor inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Worcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … they will take corrective action. … Determine whether Town of Hempstead Town officials effectively monitored Town …
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)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122CUNY Bulletin No. CU-314
… Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who are represented by … the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, bargaining unit, value of … one (1) Prepaid Legal Service Benefit payment per calendar year. Agency Actions Notify affected employees. Control-D …
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
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
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)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 through March 4, … when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … Captain. Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236