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Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… did not competitively bid six purchases and public works contracts totaling $272,115. The County did not obtain the … and did not seek competition for nine professional service contracts totaling $1,055,270. Key Recommendations Ensure … and quotes and retain documentation including other local government contracts when used. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Village of Blasdell – Purchasing (2017M-195)
… approximately $82,400 showed no evidence of proposals or quotes. The purchasing policy contains inconsistent … for quotes and does not address professional services or quotes above $10,000 but below competitive bidding …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Review of Real Property Holdings for Disposal (Follow-Up)
… five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … of Transportation (Department) was not reviewing its real property holdings to identify properties for sale or … five recommendations made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationParishville-Hopkinton Central School District – Financial Management (2017M-72)
… exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over fiscal years 2013-14 through … have not developed comprehensive multiyear financial or capital plans. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWorcester Central School District – Unassigned Fund Balance (2016M-1)
… appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a plan to reduce … funds as a financing source, funding one-time expenditures or funding needed reserves to finance future capital needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1State Agencies Bulletin No. 329
… for the following Deduction Codes: Code 242 PSC Benefit Coverage (CUNY) Code 278 DC37 Benefit Coverage (CUNY) Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These codes are used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageClyde-Savannah Central School District – Financial Condition (2015M-338)
… Board did not adopt realistic budgets based on historical or known trends, and the District generated $4.3 million in … and include realistic estimates based on historical trends or other identified analysis. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… plan. As a result, the District had additional entry points for attackers to access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance