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Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCUNY Bulletin No. CU-701
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and … Union Free School District is located in the Village of Menands in Albany County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Town of Horicon – Leave Accruals (2016M-421)
… Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is … Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Area #11 – Physical Controls – Information Technology Governance
… smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsBrasher Falls Central School District – Payroll (2016M-57)
… Key Recommendations There were no recommendations as a result of this audit. … Brasher Falls Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials … was provided to employees and elected officials. However, of the 150 total individuals we tested (125 selected … and all 25 elected officials), 36 employees or 29 percent of employees tested, and 18 elected officials did not …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289State Comptroller DiNapoli Releases Audits
… who were reported as discharged from a hospital, but then admitted to a different hospital within the same day or …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-245
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … 2005. Listed below are the bargaining units, the value of the Prepaid Legal Benefit and the Earnings Codes: Union … SEIU Local 246 (Bargaining Unit T1) $27.50 PL4 The value of the Prepaid Legal Benefit will be automatically applied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-245-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … Fire District – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mPort Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Town of Elba - Real Property Tax Exemptions (2018M-261)
… or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance with State or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Seneca Falls - Financial Management (2018M-266)
… $3.8 million. These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Fort Ann Central School District - Fund Balance Management (2018M-119)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his … since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured … Columbia County is governed by a Board consisting of 18 Town Supervisors and five Hudson City Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249