Search
Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
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 … 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The … Adopt a disaster recovery plan and ensure that it is updated as needed and periodically tested. Adopt and …
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
… transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information. Key Findings … in a lack of transparency. This limits the community and other interested parties from readily accessing and …
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)
… and financial application. District officials did not: Disable unnecessary generic network user accounts. Properly … accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate … and recommendations and indicated that they planned to take corrective action. …
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)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not … Parks Recreation and Historic Preservation State Parks for water usage for Letchworth State Park the Park …
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)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of … the required written quotes for purchases not subject to competitive bidding. Consider revising the purchasing …
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
… and manage a comprehensive investment program or comply with the district’s board of education’s investment policy. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
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 … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
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 … $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may … officials effectively managed the Districts general fund financial condition …
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)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
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
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … OSC Actions PayServ will automatically stop contributions when an employee’s pensionable earnings reach the $250,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsIX.8 Federal Grant Refunds – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds