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Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20City of Salamanca – Selected Financial Activities (2015M-284)
… management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the … The Comptroller did not enforce the collection of overdue property tax payments in a timely manner and did not follow …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Clymer 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-168Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Onondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, … Review and update policies and procedures for the enforcement of County fees and ensure staff properly …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of … of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and … time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsChappaqua Central School District - Fixed Assets (2022M-186)
… not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset policy did … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key … agreed with our recommendations and have initiated or they planned to initiate corrective action. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. … Determine whether Buffalo …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more than necessary for goods and services or …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7CUNY Bulletin No. CU-395
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Deduction mailbox. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeTown of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board … balance policy that establishes the level of fund balance to be maintained. … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your … chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… complete report – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In … addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or … . … Importance of Referencing a Contract Number on a Purchase Order or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAlternative and Out-of-Service Death Benefits – State Police Plan
… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve that would have been established under … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsHudson City School District – Information Technology (2020M-157)
… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access … District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … Key Recommendations Adopt comprehensive IT policies and a disaster recovery plan, and provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157