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Town of Kirkwood - Board Oversight (2018M-71)
… Provide adequate oversight by ensuring an independent party periodically reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… whether Village of Lindenhurst (Village) employees and elected officials completed annual sexual harassment … Key Findings None of the Village’s 240 total employees and six elected officials were provided SHP Training during … officials should ensure all employees are provided, and complete, annual SHP Training and alternative dates or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesTown of North Hudson - Payroll (2018M-166)
… report - pdf] Audit Objective Determine whether salaries and wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from January 2017 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … they planned to initiate corrective action. … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The … the importance of this legislation and signing the bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningRochester Academy Charter School – Credit Cards (2022M-208)
… complete report – pdf] Audit Objective Determine whether Rochester Academy Charter School (School) officials ensured credit card charges were … on the School’s response. … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Andes Central School District - Cafeteria Operations (2019M-26)
… has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware … ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide town hyde …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Local Government Data
… Entities by County and Economic Region Local Sales Tax Data, Reports and Resources NYS Local Government … About Local Government Data Annual Financial Report Filing Deadlines Data Glossary Data Release Dates Data Sources … …
https://www.osc.ny.gov/local-government/dataEthics Oversight (2020-MS-1)
Determine whether local governments used resources to implement certain ethics oversight standards
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations … records each year and ensure that they are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate corrective action. … LaFayette Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Clinton County - Separation Payments (2018M-44)
… complete report - pdf] Audit Objective Determine whether the County accurately paid employees’ separation payments. … four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Determine whether Town of New Hartford (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all nine elected officials), three employees or 27 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11