Search

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

State Agencies Bulletin No. 1187

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-association

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … of the bookkeeper. Adopt written policies and procedures for cash receipts and disbursements and online banking. Town …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… invoices had 22 charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used … Periodically review work performed by outside vendors on the District’s behalf. District officials agreed with our recommendations and have initiated corrective action. … audit oxford academy …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Sandy Creek Central School District – Reserve Management (2023M-43)

… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund … Develop budgeting and fund balance policies to govern the budgeting process and the levels of …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

York Central School District – Network Access Controls (2022M-93)

… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Watertown Fire District – Procurement (2022M-155)

… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

About the Retirement System – What Every Employer Should Know

… The New York State and Local Retirement System (NYSLRS) … and Fire Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. … form , or call 866-805-0990 and press 1. Rev. 1/22 … What every employer should know about NYSLRS and what it …

https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Marion Central School District – Procurement (2022M-3)

… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and services in … corrective action. … Determine whether Marion Central School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Greenville Central School District – Information Technology (2021M-156)

… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york