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West Seneca Central School District – Financial Condition (2014M-381)

… unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

Hauppauge Union Free School District – Overtime (2016M-70)

… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

City of Cohoes – Purchasing (2014M-192)

… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through … was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively bid or … City of Cohoes Purchasing 2014M192 …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)

… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, … UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings … effectively monitor the appropriateness of UI payments to jail inmates. We project that county inmates received …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-county

Rye Neck Union Free School District – Information Technology (2016M-280)

… safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and classify by security level all PPSI maintained on District computer …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280

Village of Corinth – Investment Program (2023M-146)

… monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Village of Homer – Purchasing and Credit Cards (2017M-112)

… audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … did not adopt a policy regarding the use of Village credit cards. Key Recommendations Distribute the procurement policy … establish controls and guidelines over the use of credit cards. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

State Agencies Bulletin No. 2188

… Board of Education Retirement System (NYCBERS) for the 2024 plan year is $20,459. Affected Employees: Tier 6 members … Price Index on December 31 of the previous year. The 2024 OT limit is $20,459. Effective Dates: Effective for Institution paychecks beginning January 11, 2024. OSC Actions: OSC will update the OT limit in PayServ to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systems

Village of Fayetteville – Information Technology Policies (2017M-47)

… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures to adequately safeguard electronic data and computer … Department personnel had active user accounts and access to the Department network. Village officials did not provide …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Town of Seneca Falls – Cash Collections (2023M-57)

… Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not … rentals in accordance with statutory requirements. The Town Supervisor’s office did not maintain adequate …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Heuvelton Central School District – Procurement (2023M-55)

… of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek competition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Hilton Central School District – Network Access Controls (2022M-200)

… and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … audit school sag harbor claims auditing 2022 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

State Agencies Bulletin No. 2092

… that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … for the 2023 plan year is $19,729.00. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systems