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Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Unified Court System Bulletin No. UCS-20
… explain the use of a new deduction code for USC long term care insurance Affected Employees Employees in the 86 and CT … to the Payroll Deductions mailbox. To obtain authorization cards and for information about employee eligibility, contact … explain the use of a new deduction code for USC long term care insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtMastic 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-38Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the updated formula and rates to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Grand Island - Information Technology (2019M-34)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically … review the inventory of IT assets and expand it to include software and data. Ensure that all necessary Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town 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-150Middleburgh Central School District - Information Technology (2019M-115)
… permissions to those users who need them to perform their job functions. Provide employees with formal IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Town of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village’s general fund … or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Hilton Central School District – Network Access Controls (2022M-200)
… not ensure that network access controls were adequate. As a result, data and personal, private and sensitive … adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, deliberate and independent audit in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Develop a process to identify and follow …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … the District network and potential loss of important data. In addition to sensitive information technology (IT) control … longer needed and regularly review network user accounts for necessity. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2010 through … Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village 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-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written … accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT contingency … no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and