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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town of Grand Island - Information Technology (2019M-34)

… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

The Academy Charter School - Credit Card Expeditures (2019M-80)

… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for … ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and … we could not determine whether the District submitted all eligible claims for these students. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Town of Cairo - Fuel Management (2019M-150)

… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Middleburgh Central School District - Information Technology (2019M-115)

… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

East Quogue Union Free School District - Claims Auditing (2019M-78)

… before audit and approval by the claims auditor. Conduct a thorough and deliberate audit of each claim before … to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… for all eligible services provided. Review all unclaimed services, determine whether these services are …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Westfield – Water and Sewer Operations (2014M-209)

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Otego-Unadilla Central School District – Information Technology (2021M-178)

… IT contingency plan. District officials generally agreed with the findings in our report and indicated they plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Northern Adirondack Central School District – Financial Condition (2020M-51)

… fund balance. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Marcellus Central School District – Online Banking (2020M-66)

… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

City of North Tonawanda - Financial Condition (2020M-90)

… financial condition, officials did not establish a fund balance policy, multiyear financial plan or capital plan. The …

https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90

State Agencies Bulletin No. 1846

… is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-york