Search
Oneida Public Library District – Cash Disbursements (2015M-20)
… District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by special legislation in 1996. The operating budget for the … Ensure that all disbursements are audited and approved by the Board before disbursement. Review and certify payroll …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Alfred-Almond Central School District - Financial Management (2019M-131)
… whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated appropriations … Board has not adopted a comprehensive written fund balance policy. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and … for supervisors to ensure that they determine if employees have sufficient leave balances prior to approving leave … Rye …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Morristown Central School District – Information Technology (2021M-137)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT … plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… manage and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose … did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a significant risk that network resources, financial data and student information could be inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and … As a result, we question whether the change orders may have been split to avoid having to seek competitive bids for the additional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Greene – Justice Court Operations (2021M-95)
… fines and fees that we reviewed. However: The Justices did not deposit all collections in a timely manner. The Justices … officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… operations. Key Findings The Board or membership did not: Ensure that the bylaws were adequate or adopt … the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting … Ensure that all claims are audited prior to payment and have adequate supporting documentation. Association officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … for the 2014-15 fiscal year. Key Findings The Board has not established adequate policies and procedures or provided … 2011-12 through 2013-14 fiscal years. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Connetquot Public Library – Cash Disbursements (2017M-125)
… that can be made with petty cash and reduce the petty cash account to the lowest practical amount. Ensure that POs are …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Liberty Central School District – Budget Review (B4-13-4)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4CUNY Bulletin No. CU-690
… bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit. Affected Employees The … Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX … by SEIU Local 300 in Bargaining Unit S6. Note : The Zip Code criteria only applies to members of District Council 37. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… sales tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales tax exemption benefits from …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Norwich - Capital Planning (2019M-88)
… planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete … Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88