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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts procedures … July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by the … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1876
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under … Effective Dates Maximum salary contribution limits for the above referenced retirement systems are currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsVillage of Speculator – Financial Condition (2013M-381)
… of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Whitesville Central School District – Information Technology (2021M-22)
Determine whether Whitesville Central School District District officials adequately secured access to the network and information systems
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sayville Public Library – Treasurer (2016M-334)
… our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 … did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) … resources to ensure the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… (NYSED). When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … District provides services and funds projects related to the conservation of soil and water resources, the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… allocated personnel costs between District and State grant activities. Audit Results We reviewed the salary and … costs were properly allocated between District and State grant activities. There were no recommendations as a result … allocated personnel costs between District and State grant activities …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Wyandanch Union Free School District – Budget Review (B20-7-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220DiNapoli: Technology Changing How Local Governments Serve Residents
… The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain … to partner with National Grid as we deploy an advanced LED street lighting network across the entire city that will … including Albany and Buffalo, are meeting the demand for free public Wi-Fi on a large scale. Through partnerships with …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay … interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water … may retain a reasonable administrative fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… for concerts to be held on county fairgrounds during the running of the fair, even if the property upon which the fair … a license fee on concerts which take place during the running of a county fair on the fairgrounds. The fair is held … a license fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- … a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… turn its finances around,” DiNapoli said. “The MTA has to win riders back by giving them a positive experience and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-back