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Lynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … capital investment information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop procedures to ensure current employment information provided in project …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2012 through November 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleNyack Parking Authority – Parking Ticket Operations (2020M-94)
… Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. … Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and … civil action or amnesty programs and increasing penalty amounts. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s financial health. Comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … card purchases each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andState Agencies Bulletin No. 141
… January 1, 2000 OSC Action PaySR will not be available for on-line processing on Saturday, January 1, 2000. Agencies … between 9 a.m. and 11 a.m. on Saturday, January 1, 2000. This test will verify telecommunications access only. Access … "....file cannot be modified at this time." OSC staff in Payroll Services and a limited number of pre-selected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingTier 6 Defined Contribution Plan Option
… benefit plan or a defined contribution plan for their retirement benefits, if: They are not represented by a union … your new employees of their right to join the Retirement System. In addition, you must report mandatory members to us, … result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementCincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111