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Arkport Central School District – Network Access Controls (2021M-162)
… did not establish written policies or procedures to add or disable user accounts and permissions. The District had 92 … user accounts. Regularly review network user accounts and disable those that are unnecessary. Assess network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Town of Adams – Justice Court Operations (2020M-163)
… any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance remaining … audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103State Agencies Bulletin No. 1876
… No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102DeRuyter Central School District - Information Technology (2019M-175)
… to the network and the student information system software application (SIS) based on job duties. Disable unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ Compensation … carriers, the State Insurance Fund, self-insurers, and self-insured political subdivisions of the State. Under …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedV.3.F Projects – V. Chart of Accounts (COA) Governance
… a defined time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects … a defined time period and may be operational or capital in nature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Hume – Financial Management (2014M-333)
… the Town’s financial condition for the period January 1, 2009 through February 11, 2015. Background The Town of Hume … the general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The … the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Agencies Bulletin No. 1846
… bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS … under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 … OSC will update PayServ to reflect the Maximum Salary Limit for the 2020 plan year. PayServ will automatically stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of German Flatts – Fiscal Stress (2015M-217)
… to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The … the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to finance Town operations. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt … accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) … benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations Ensure that all salaries …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Dickinson – Fiscal Oversight (2014M-337)
… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337New York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); … Enacts the New York State Fiscal Reform and Accountability act to amend …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… located in Chenango County, is governed by its charter and State and local laws. The Town is governed by an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fState Agencies Bulletin No. 2301
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City … overtime OT earnings limit for Tier 6 members of the New York City Employee Retirement System NYCERS New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsIndustrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationVillage of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254