Search
Unified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum … update is not available for these deductions. Questions To obtain authorization forms or eligibility information, contact Ask Unum at askunum@unum.com or by telephone at 1-800-275-8686. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax … Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash … of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 budget materially complies …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Contributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross … for 25 years or until retirement, whichever is earlier. If you are employed by more than one participating employer, … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementVestal Fire Department – Financial Activities (2014M-265)
Vestal Fire Department Financial Activities 2014M265
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in … revenues, expenditures and reconciled cash balances so they can properly track the financial activity of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Area #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … discovered and are well known by attackers. Code to exploit some of those vulnerabilities is freely available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … access by users with malicious intent. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report … Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchMexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75York Central School District – Financial Management (2022M-96)
… – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District … response letter. … Determine whether the York Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Washington – Information Technology (2013M-164)
… data, hardware and software systems may be lost or damaged by unauthorized access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37City of Oswego – Community Development (2015M-108)
… formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of … when it is appropriate to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Long-Term Expected Contribution Rates – What Every Employer Should Know
… rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police and …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… of capital asset reporting including: the presentation of all capital assets on the face of the State’s government-wide … of the alternative modified approach; and the inclusion of all infrastructure assets (roads, bridges, sewer systems, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation