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Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Design or implement procedures to monitor compliance with their IT security policy. Key Recommendations Review and … IT security awareness training. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Suffolk County Community College - Information Technology (2018M-130)
… access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have not been used … last six months and do not match current employees. Four network user accounts with unnecessary administrative … Key Recommendations Enforce written policy for managing network and system access. Ensure employees receive relevant …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the Village’s … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… ensured financial transactions were accounted for timely and accurately and leave accrual balances were accurate. Key Findings The … duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … always approve change orders. Monthly financial reporting to the Board did not include an itemization of all Project … bids when required, or request for proposals or quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… accounting and reporting manual for fire districts. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26City of Norwich - Emergency Medical Services Billing (2019M-112)
… officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in … the billings to the medical services provided. The EMS Department had 903 unserviceable incidents resulting in …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Forestburgh Fire District – Financial Activities (2015M-203)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, … through July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate from … Forestburgh Fire District Financial Activities 2015M203 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… January 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district … of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is … Clifton ParkHalfmoon Fire District No 1 Length of Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… 1, 2014 through May 31, 2015. Background The Bovina Fire District is a district corporation of the State, … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96State Agencies Bulletin No. 1579
… of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City … of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1950
… NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, … Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on … will automatically stop contributions when an employee’s pensionable earnings reach the $250,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 92-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) SEWER … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) WATER …
https://www.osc.ny.gov/legal-opinions/opinion-92-39