Search
True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Sackets Harbor Central School District - Information Technology (2019M-208)
… user permissions to the network and user computers based on job duties. Develop a written disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsBerkshire Fire District - District Operations (2020M-40)
… controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… all major building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Grand Island - Information Technology (2019M-34)
… officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Pelham - Information Technology (2019M-77)
… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … communicate all IT policies to officials, employees and the IT consultant. District officials generally agreed with … Determine whether the Town Board ensured the Towns IT systems were adequately …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 components at … City Court, such as interior signs with raised lettering and Braille and service counters with a portion at an …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… usage logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . Background Chapter 548 of the Laws of 2000 allows … years of military service. This new after-tax deduction code has been created to allow recovery of arrears for these … Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General Deduction Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxState 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-definedState Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Agencies Bulletin No. 2003
… of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports