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IX.12.A Key Provisions – IX. Federal Grants
… funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3State Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 … are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedUlster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently … to the WWTP project costs. The initial project completion date was December 2017 but was completed in October 2020. Key …
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)
… funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on …
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)
Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively
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 was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
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)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124East Moriches Union Free School District – Budget Review (B7-14-3)
… The District’s proposed budget complies with the property tax levy limit set by statute Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of Enfield – Purchasing (2016M-377)
… 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the … 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and the accrual …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle … About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles (Department) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108