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Poughkeepsie City School District – Information Technology (2019M-166)
… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Urban Choice Charter School - Information Technology (2019M-240)
… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Publications
… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … 552 and 553 (VO1841) (Return to Top) ERS Tier 1 and 2 Retirement Plans New Career Plan — Tier 1 Benefits … Plan Benefits available to members covered by Section 375-h or 375-i (VO1515) Article 14 PFRS Retirement Plan …
https://www.osc.ny.gov/retirement/publicationsFinal Average Earnings
… for some PFRS members who may be eligible for a One-Year FAE ). These are usually your years of employment … immediately before retirement, but they can be anytime in your career and do not need to match up with calendar … can increase your FAE as long as the time period in which you earned that money is part of the time period your …
https://www.osc.ny.gov/retirement/members/final-average-earningsComparison of PFRS Benefits
… of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 Tier 5 Tier 6 Membership Dates July 31, 1973 through … for Early Retirement — Regular Retirement Plan (Sections 375-h, 375-i) Articles 11 and 22: Benefit reduction is …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsAbout NYSLRS
… Retirement System (ERS), which provides benefits to employees of participating public employers in …
https://www.osc.ny.gov/retirement/about-nyslrsKinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Hempstead – Information Technology Access Controls (2021M-158)
… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Hauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District District officials properly accounted for employees leave accruals and accurately calculated payments for unused leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Duanesburg Central School District – Information Technology (2021M-40)
… training to employees. After sharing our findings, the Management Information Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Village of Suffern - Budget Review (B20-6-2)
… $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Tompkins County Development Corporation – Board Oversight (2021M-7)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104