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Town of Ulster – Town Assessor (2016M-361)
… August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately … the four properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Silver Springs – Water Accountability and Billing (2015M-139)
… 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … identify causes of discrepancies and unaccounted-for water in a timely manner. Develop a plan to address the causes of …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Contract Advisory No. 32
… Section 26 – Iran Divestment Act – revised to update the web address for the Prohibited Entities List. Minor editorial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… – pdf] Audit Objective Determine whether Hicksville Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… District is governed by a five-member Board of Directors appointed by the Genesee County Legislature. During 2016, …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… January 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of … use policy and ensure that it is updated as needed. … South Farmingdale Water District Information Technology …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153XVII.1 Overview – XVII. Lapsing Appropriations
… responsible for ensuring that all transactions affecting lapsing appropriations are posted in SFS prior to the lapse … from appropriations after their lapse date. During the lapsing process, SFS will make appropriate changes to any … For additional instruction on this topic, visit job aid "Lapsing Action by Transaction Type" published to SFS Coach. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencySpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Lockport Public Library – Claims Processing (2015M-192)
Lockport Public Library Claims Processing 2015M192
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407State Comptroller DiNapoli Releases School District Audit
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Restrictions – State Police Plan
… Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded … are earnings from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions