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Schenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by … staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCost-of-Living Adjustment – Forest Rangers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentCost-of-Living Adjustment – State University Police Plan
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … and the beneficiary is your spouse, he or she will be eligible to receive half of the COLA amount you would have …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … and the beneficiary is your spouse, he or she will be eligible to receive half of the COLA amount you would have …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentHaldane Central School District – Information Technology (2021M-84)
… - pdf ] Audit Objective Determine whether Haldane Central School District (District) officials adequately managed and … Determine whether Haldane Central School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … budgets with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Rye City School District – Payroll and Leave Accruals (2016M-169)
… July 1, 2014 through January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which operates six … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Morristown Central School District – Information Technology (2021M-137)
… plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … use, individual access rights, disaster recovery and password security management. Authority officials did not …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Binghamton City School District – Financial Condition (2013M-242)
… controls. District officials and Central Business Office (CBO) representatives meet regularly to monitor and evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Bolton Central School District - Fund Balance Management (2018M-249)
… Determine whether District officials effectively managed general fund balance. Key Findings Unrestricted … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Richfield Springs Central School District - Fixed Assets (2019M-140)
… did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … Town. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77