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South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurancePartial Lump Sum Payment – Special 20- and 25-Year Plans
… (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentX.4.C Contacts – X. Guide to Vendor/Customer Management
… email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Hamden – Financial Condition (2013M-86)
… budget amendments for the 2012 budget until January 2013, one month after the budget lapsed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Acceptable Time and Attendance Systems – Legacy Reporting
… and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried … or appointed officials, are not required to participate in a time-keeping system; however, it is important to have …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsBus Driver Licensing (Follow-Up)
… four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial report, … four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followTown of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162York Central School District – Network Access Controls (2022M-93)
… plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … Ensure officials enforce compliance with the data, network and security access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for necessity and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used competitive methods when procuring goods and services
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mBrighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Town of Lake Luzerne – Procurement (2022M-95)
… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… (102 percent) from 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual … issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85