Search
Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement … and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided … the Treasurer’s financial operations. The Board did not: Know the Treasurer did not comply with water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timekeeping records. Review leave accrual balances for accuracy and communicate leave balances to employees. …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… mounted at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached mats at the accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41CUNY Bulletin No. CU-324
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-local