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When Employees Retire – When Employees Retire
… Instructions for employers on filing applications for employees and information on filing deadlines …
https://www.osc.ny.gov/retirement/employers/when-employees-retireVillage of Red Hook – Information Technology (2020M-89)
… define the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, … with our findings and recommendations and indicated they have initiated corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Chenango Valley Central School District -- Budget Review (B19-4-2)
… 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2City of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … to exceed $45 million to liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Suffern – Budget Review (B22-6-2)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Arkport Central School District – Network Access Controls (2021M-162)
… - pdf ] Audit Objective Determine whether Arkport Central School District (District) officials ensured network access controls … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Town of Worth – Audit Follow-Up (2014M-323-F)
… The Town of Worth (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is composed of four Board members and the Town Supervisor (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… miss this learning opportunity and District officials have little assurance that ECA funds are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate … and reports or identify and address improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… ensured that financial activity was properly recorded and reported and that money was safeguarded. Key Findings … Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRocky Point Union Free School District – Overtime (2021M-80)
… monitor or control overtime. As a result, the District may have incurred unnecessary costs. District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Milo – Financial Condition (2020M-172)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. … IT policies. Enter into a professional service contract with the IT vendor that sufficiently defines the role and … and protecting PPSI. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Boylston – Procurement (2021M-56)
… our findings and recommendations and indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the … Educational Services (DCMO BOCES) purchasing policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in accordance with the purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152East Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials … to initiate corrective action. … Determine whether East Rochester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56OSC's Online Government Accounting Schools
… with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools