Search
Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Marcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Unified Court System Bulletin No. UCS-20
To 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-courtTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured … Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were … cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the … Determine whether the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel … and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Carmel - Procurement (2019M-179)
… Employees and officials should consider purchases in aggregate when determining if competition is needed. Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Mastic 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)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
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)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. …
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)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
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)
… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Town 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-150Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 1846
… NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkCity of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46