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Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Audit Objective Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed … Determine whether Port ChesterRye Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Perform annual inventories. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… and employees. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July … Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is … Department payroll payments were not adequately supported and leave time was not properly accrued or used. Only 27 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 2116
… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBradford Central School District – Claims Auditor (2022M-157)
… for GST BOCES service charges. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157State Agencies Bulletin No. 2092
… earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City Board of … is to notify agencies that the pensionable overtimachers Retirement System NYCTRS and the New York Ce OT earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsCarle Place Union Free School District – Network User Account Controls (2022M-121)
… use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsState Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Barker – Justice Court Operations (2016M-422)
… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Bainbridge – Financial Management (2016M-332)
… was to assess Town officials’ management of the Town’s financial condition for the period January 1, 2015 through … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom