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Town of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Agencies Bulletin No. 929
… Inc. and are currently in or have been in Bargaining Unit 01 at any time since 3/29/07 with Dues (Code 291 ) or Agency … Shop Fee (Code 295 ) Effective Date(s) Paychecks dated October 8, 2009 (Institution) Paychecks dated October 14, 2009 (Administration) OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1023
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Candor – Fund Balance (2017M-148)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Riverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… supply to approximately 550,000 customers across Western New York. The Authority is governed by three Board members, …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Holland Patent Central School District – Access to the Student Information System (2016M-326)
… July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the Towns of … function and monitor for inappropriate activity. … Holland Patent Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The … supporting documentation. Key Recommendations Implement a review of the preparation, submission and receipt of State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of Lincklaen – Board Oversight (2017M-37)
… annually audit the records of the Supervisor, Town Clerk/Tax Collector or Justice. The Board and Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37About the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System (ERS), established … Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. The …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationMorrisville-Eaton Central School District – Online Banking (2017M-98)
… was to determine whether District officials ensured online banking transactions were appropriate for the period July 1, … million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the … is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, Georgetown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s … through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… July 1, 2015 through February 28, 2017. Background The Phoenix Central School District is located in the Towns of … of District officials’ intent to fund reserves. … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … IT policies and procedures related to personal, private and sensitive information (PPSI) classification or … address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Mandatory Contributions – Enhanced Reporting
… some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no longer … make contributions. New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in Tiers 5 and 6 may not contribute once they reach the maximum …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsJericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395