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Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Arkport Central School District – Network Access Controls (2021M-162)
… officials did not establish written policies or procedures to add or disable user accounts and permissions. The District … IT control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Tully Central School District – Network Access Controls (2021M-138)
… Officials did not develop written procedures for granting, changing and revoking access rights. Officials did not … to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, … Develop and adhere to written procedures for granting, changing, revoking and reviewing network user account access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … about how the tables are organized and how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… records. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required pre-approval but were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Contract Advisory No. 20
… Agencies have reported experiencing technical difficulties when generating an STS or AC 340-S Guidance: Until technical … Agencies have reported experiencing technical difficulties when generating an STS or AC 340S …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sSusquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… complete report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided proper … that they have already implemented most of them. … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… Eligibility Under this plan, you will receive additional benefits for service over 20 … RSSL. If your employer adopts either of these benefits, you are automatically covered. If your employer chooses to … for a limited period of time, and you enter employment after the expiration date, you would not be eligible for …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bRiverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or …
https://www.osc.ny.gov/retirement/members/divorce/refundsSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Schuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners … corrective action. … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … and Expenses at [email protected] . … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingDays Worked Calculator – Reporting Elected and Appointed Officials
… Officials Paid Per Payroll Period Use this calculator to convert the ROA result (average number of days worked per … service credit to NYSLRS. For more information about how these results are calculated, go to Calculating Record … worked to put on your monthly report. Rev. 5/22 … How to calculate days worked for elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculator