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Orange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over … and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialOpinion 2002-11
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are … on a standard work day and reporting resolution, then retroactive adjustments must be submitted for the period …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsState Agencies Bulletin No. 1195
… Purpose To provide agency procedures for processing the payments. Affected Employees Employees in … the Over40 Comp Time II program negotiated with CSEA and PEF, employees are permitted in each year of the program to … at the straight time rate based on the employee’s salary at the time of liquidation. Employees are not required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices … bids by Board resolution. … The purpose of our audit was to evaluate internal controls over purchasing for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Laurens Fire District – Financial Activities (2021M-43)
… 2017 through 2019 annual reports were between 122 and 852 days late. Key Recommendations Segregate key duties … Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records. File annual … timely manner. District officials agreed with our findings and indicated they will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of West Seneca – Purchasing (2015M-11)
… and approve claims prior to payment. Obtain written and oral quotes as required by the procurement policy. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… cabinet in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … unused IT assets and ensure that obsolete IT equipment is free from data prior to storage or authorized disposal. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, 2015 through December 31, 2019 … program (Buy-in Program), administered by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsRivendell School – Compliance With the Reimbursable Cost Manual
… 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition to the SEIT Program subject to our audit, … fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualGreene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294State Agencies Bulletin No. 1463
… Purpose To notify agencies of the new voluntary long-term care insurance established for NYSPIA members. Affected Employees Members of NYSPIA in Bargaining Unit 62 Effective Date(s) … to the Payroll Deductions mailbox. … To notify agencies of the new voluntary longterm care insurance established for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1463-new-deduction-code-529-new-york-state-police-investigators-associationState Agencies Bulletin No. 1464
… Purpose To notify agencies of the new voluntary supplemental life insurance established for PBANYS members. Affected Employees Members of PBANYS in Bargaining Unit 31 Effective Date(s) … to the Payroll Deductions mailbox. … To notify agencies of the new voluntary supplemental life insurance established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1464-new-deduction-code-528-police-benevolent-association-new-york-statePrivacy and Security of Student Data
… with 2.4 million students. The Department is responsible for safeguarding its data and ensuring the confidentiality, … districts’ compliance with the notification requirements for data incidents. The Department did not provide sufficient … The Department has not completed a data classification for all the types of information it manages, processes, or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data