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City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. … The current work schedule for patrol officers results in the officers working eight days less per year than the amount specified in the collective bargaining agreement. Fire Department time …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 … Town of Mentz Board Oversight 2016M403 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … used primarily for actual and necessary District purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … practices for the period July 1, 2014 through January 6, 2016. Background The Union-Endicott Central School … resulting in an estimated net budget variance of $20.6 million from 2011-12 through 2015-16. The retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWest Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. … The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which … Key Recommendations Segregate payroll-processing duties so that one individual does not control all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Warrensburg Central School District - Financial Condition Management (2017M-265)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and … Develop realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Savona Board Oversight 2015M328 …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Byron-Bergen Central School District - Procurement (2018M-157)
… whether District officials use competitive methods to procure goods and services. Key Finding District officials … obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-410
… Notify affected employees Questions Questions regarding this bulletin may be directed to the University Director of … This bulletin notifies agencies of health insurance rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-410-city-new-york-health-insurance-rate-changesWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Caribbean Heritage Month Celebration
… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who … The live stream has ended, but you can watch a replay of the event below. 2022 Honorees Michèle Voltaire Marcelin …
https://www.osc.ny.gov/caribbean-heritage-month-2022Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… and natural gas at the lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5