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Riverhead Central School District – Vendor Master File (2017M-139)
… existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
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)
… and protected information technology assets used in its business environment against unauthorized use, access and … could expose the network to virus attacks or compromise systems and data. Key Recommendations Evaluate all existing …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Victory – Justice Court (2013M-66)
… a population of approximately 1,660. The Town is governed by an elected Town Board (Board) consisting of the Town … annual audits, such as the audit checklist provided by OSC, and maintain these checklists on file in the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Hancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Addison Central School District – Procurement of Professional Services (2023M-6)
… for audit services within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used … when procuring professional services, as required by District policy and law. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Fabius-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-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … approve the District’s budget. … FabiusPompey Central School District Budget Review B3145 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Cambria Housing Authority – Financial Management (2015M-316)
… August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The … established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. … all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or receipts. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m2020 Financial Condition Report – 2020 Financial Condition Report
… The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The … impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Westfield, Town of – Financial Management (2013M-389)
The purpose of our audit was to review the Towns financial management of the highway townoutsidevillage fund for the period January 1 2010 through November
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
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)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mUnified Court System Bulletin No. UCS-220
… unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … for tax withholding purposes, and reflected on the 2016 Form W-2 (Wage and Tax Statement). Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucs