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Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of … Town of Ulster Town Assessor 2016M361 …
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)
… Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to …
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
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … References: Appendix A – Standard Clauses for New York State Contracts GFO Section, XI.2.A Thresholds …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
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)
… safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security …
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)
… improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is …
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)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
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
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal entries, and expense reports against appropriations … lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that all …
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)
… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …
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)
… and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings … officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
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)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. …
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)
… officials involved in the procurement process comply with the purchasing policy by obtaining the required written …
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
… in a financial institution that offered higher interest rates. Business officials did not develop and manage a … investment program or comply with the district’s board of education’s investment policy. District officials should … rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. … the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 million. Key …
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)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials did not … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt …
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)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, … The District does not have a comprehensive multiyear financial plan. Key Recommendations Adopt budgets that … with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain …
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
… calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable overtime … earnings for overtime worked for a private employer is not public service and cannot be included in your pensionable …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions