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Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings … officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Town of Virgil – Board Oversight (2015M-40)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight for the … The purpose of our audit was to assess the Towns internal controls and Board oversight for the …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Town of Wright – Financial Operations (2014M-277)

… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the … The purpose of our audit was to review the Towns budget planning and financial management for the …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Westchester Library System – Procurement (2015M-199)

Westchester Library System Procurement 2015M199

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

City of Norwich - Emergency Medical Services Billing (2019M-112)

… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key … did not maintain separate records on leave accruals earned and used for administrative employees, or the amount of sick …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Waterloo Central School District - Financial Condition Management (2019M-137)

… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Maintain … accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Village of Gowanda - Sewer Financial Operations (2019M-199)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

State Agencies Bulletin No. 1797

… agencies of the 2020 maximum salary limit for members of ORP in Tiers 1 through 5. Background In accordance with … year. Affected Employees Employee who are members of ORP in Tiers 1-5 are affected. Effective Date(s) Institution … for 2020 Calendar Year. PayServ will automatically stop ORP contributions when an employee’s pensionable earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Green Island Union Free School District - Separation Payments (2019M-55)

… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Beacon City School District – Budget Review (B6-13-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Incorporated Village of Garden City – Check Signing (2021M-39)

… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Medina Central School District - Tax Collection (2019M-151)

… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Medina Central School District - Capital Projects (2019M-163)

… quotations for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the … District is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163