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Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… periodically to ensure accuracy. Town officials agreed with our findings and they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Hilton Central School District – Network Access Controls (2022M-200)

… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 … is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed … for the 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and … June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a … Village of Franklinville Police Payroll and Water Accountability …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Bradford Central School District – Claims Auditor (2022M-157)

… We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not … Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges … million. This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

State Agencies Bulletin No. 2116

… Limit for fiscal year 2023. PayServ will automatically stop PFRS and ERS contributions once employees’ pensionable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

State Agencies Bulletin No. 2092

… City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systems

Carle Place Union Free School District – Network User Account Controls (2022M-121)

… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

State Agencies Bulletin No. 2087

… The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 through 6 plan … beginning Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims … of these claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint … audit process. Ensure all claims are audited and approved prior to payment. HCIDA officials agreed with our …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… Agencies are required to place the New York State Contract number and an agency certification on all copies of the … Agencies are required to place the New York State Contract number and an agency certification on all copies of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

Otego-Unadilla Central School District – Information Technology (2021M-178)

… IT contingency plan. District officials generally agreed with the findings in our report and indicated they plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

East Moriches Union Free School District – Budget Review (B7-13-3)

… proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are no …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Duanesburg Central School District – Information Technology (2021M-40)

… secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT … and protected against unauthorized use, access and/or loss. District officials did not: Adequately manage user … secured to protect against unauthorized use access andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Village of Port Dickinson – Financial Condition (2014M-154)

… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

Determine whether the Schuylerville Central School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written procedures for … accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology