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Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Village of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s … The purpose of our budget review was to provide an independent evaluation of The Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Mayfield – Water and Sewer Operations (2017M-28)
… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsContract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixIX.8 Overview – 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/chapter-ix/ix8-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) … Determine whether the George Junior Republic Union Free School Districts District website …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIX.8 Federal Grant Refunds – IX. Federal Grants
… charged when the initial payment was made. Applying the refund reduces the expenditure balance on the … the federal cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andState Agencies Bulletin No. 1950
… No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsRestrictions – 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/restrictionsLockport Public Library – Claims Processing (2015M-192)
… public library that received its charter from the Board of Regents of the New York State Education Department in 1893. …
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)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Village of Silver Springs – Water Accountability and Billing (2015M-139)
… has a population of approximately 780, is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139City of Norwich – Information Technology (2012M-254)
… Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Lindenhurst – Claims Processing (2016M-345)
… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345