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Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Day – Supervisor’s Records and Reports (2014M-225)
… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … that the accounting records are accurate and updated in a timely manner. Compare the reconciled bank balances to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225White Plains City School District – Procurement of Professional Services (2014M-240)
… through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, … services were actually received … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, … are no recommendations for this audit. … Sidney Central School District Expenditure Control and Student Achievement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Hilton Central School District – Network Access Controls (2022M-200)
… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at … adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … ensured claims were appropriate, supported, audited and approved before payment. Key Findings Although all claims … were appropriate, audited and approved before payment, the claims auditor did not ensure claims were supported . We …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all … a timely manner. Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … policies or procedures to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of Speculator – Financial Condition (2013M-381)
… Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Otego-Unadilla Central School District – Information Technology (2021M-178)
… complete report - pdf ] Audit Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was … information technology (IT) contingency plan. Key Findings The Board and District officials did not ensure computerized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… complete report - pdf ] Audit Objective Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) … claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key … reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys raised were properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New … New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
State Agencies Bulletin No 1978
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Duanesburg Central School District – Information Technology (2021M-40)
… secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Morristown Central School District – Information Technology (2021M-137)
… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137