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Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not … our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Perry Central School District – Financial Management (2017M-118)
… Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Columbia-Greene Community College – Information Technology (2017M-213)
… a breach notification policy. Five employees visited music streaming, social media and shopping websites which could …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 … South Kortright Central School District Retiree Health Insurance Contributions 2016M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurancePhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2014-15 and did not use any appropriated fund balance to finance operations. The retirement contribution reserve … requirements. To the extent they are not, transfers should be made in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187State Comptroller Dinapoli Releases Municipal Audit
New York State Comptroller Thomas P DiNapoli today announced the following local government audit was issued
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditService Retirement Benefits – Special 20- and 25-Year Plans
… their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a … 1% for each year of creditable service beyond 25, up to a maximum of 62% of their FAE. Section 383-f is a …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsNotice of Assessment on State Lands
Conforms statutory language with operational procedures relating to assessments on state lands
https://www.osc.ny.gov/legislation/notice-assessment-state-landsAccounts Payable Advisory No. 34
… of interest. Guidance: The Internal Revenue Service (IRS) generally requires the annual reporting of interest payments to certain payees totaling $600 or more in a single … (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments processed through a joint custody …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interest2018 Annual Audit
… more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditEthics Oversight (2020-MS-1)
… and Tompkins [pdf] ; 8 Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Greenville Fire District – Investment Program (2023M-106)
… [read complete report – pdf] Audit Objective To determine whether Greenville Fire … Develop written procedures for the investment program’s operation consistent with the District’s investment policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Holley Central School District - Procurement (2019M-7)
… whether District officials used a competitive process to procure goods and services. Key Findings The written … agreed with our recommendations and indicated they planned to initiate corrective action. … whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Enterprise Charter School - Procurement (2019M-06)
… whether School officials used a competitive process to procure goods and services. Key Findings School officials … goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, … review all quotes received and publically advertise to meet procurement needs. Verify that the correct pricing is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Village of Atlantic Beach - Payroll (2018M-254)
Determine whether Village officials ensured that salaries were paid accurately to employees
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key … Obtain documentation to prove eligibility before providing transportation to nonpublic students. Use the actual number … Determine whether the District is providing transportation to eligible nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCity of Binghamton - Water System Cybersecurity (2018M-152)
… training. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to … to personnel. Address the confidentially communicated IT recommendations. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152