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Village of Westfield – Water and Sewer Operations (2014M-209)
… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written … accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT contingency … no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178State Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that … transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVillage of Little Valley – Capital Project Management (2020M-129)
… complete report - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees … (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned … Determine whether the Village of Little Valley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Village of Pittsford – Audit Follow-Up (2017M-51-F)
… July 2017. Background The Village of Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected Board of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Western Sullivan Public Library – Library Operations (2015M-156)
… Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 through … and serves the residents of the Sullivan West Central School District. The Library, which operates three library … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available … (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Provide the Board with detailed interim financial reports on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… space. Key Findings County officials: Paid more than $1.5 million to a limited liability company (LLC) to lease and …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… management policies and provide additional staff training on cash collection …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Overview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government … information pertinent to volunteer firefighters and online training. We have provided legal references, whenever …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g also sets forth additional requirements depending on the location of the training school or course. These … corporation is located but within New York State Prior approval of the governing board of the district/municipal corporation. Outside of New York State Prior approval of the governing board of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations … 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a … The purpose of our audit was to evaluate the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Pelham - Information Technology (2019M-77)
… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Grand Island - Information Technology (2019M-34)
… employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … all necessary Town personnel receive IT security awareness training and that training is provided whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34