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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations … in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). … are given 30 days after the issuance of the follow-up review to provide information on any action planned to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followControls Over Cash Advance Accounts (Follow-Up)
… included in our original report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our … whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate … Parks was authorized to have three advance accounts with a total value of $313,090, as follows: Change Fund – …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followEast Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East … involvement of more than one individual and retaining records of all receipts. … East Bloomfield Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… period January 1, 2013 through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368City of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108State Agencies Bulletin No. 1104
… Friday, November 18, 2011 Background The master file is created after the confirmation of each pay cycle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataTrain On-Time Performance (Follow-up)
To determine the extent of implementation of the two recommendations included in our initial report Train OnTime Performance 2014S56
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followSUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the following 403(b) tax-sheltered annuity plan deductions: … in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansSherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Somers Central School District – User Accounts and Software Updates (2021M-153)
… - pdf] Audit Objective Determine whether Somers Central School District (District) officials established adequate … corrective action. … Determine whether Somers Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Audit Objective Determine whether the Bethlehem Central School District (District) used resources to ensure the … the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Otselic Valley Central School District – Procurement (2022M-58)
… Audit Objective Determine whether Otselic Valley Central School District (District) officials used a competitive … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments … Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a member has filed for … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated … and disable those that are unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… State oversight agencies. Although IDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix C includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project