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Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65State Agencies Bulletin No. 142
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120New Hartford Central School District – Payroll (2021M-149)
… another employee routinely monitored the payroll clerk’s work by comparing payroll source documents to payrolls to … job duties. Properly monitor the payroll clerk’s work. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Pompey Hill Fire District – Financial Management (2021M-136)
… Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, establish a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Dryden Central School District – Information Technology (2020M-106)
… School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Village of Tannersville – Water Department Operations (2016M-417)
… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Bethpage Union Free School District – Leave Accruals (2015M-100)
… of Audit The purpose of our audit was to determine if the District’s non-instructional employees received and used … November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school with approximately 600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools … that serve approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessChatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… controls over the Company’s financial operations. This should include compensating controls over the Treasurer’s … statements and reconciliations. In addition, the Board should conduct annual audits of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… or designations in accordance with RSSL Section 803-a is case specific and involves a review of all relevant …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … network accounts were no longer needed and, if accessed by attackers, could be used to inappropriately access and … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Division of Housing and Community Renewal Bulletin No. DH-115
… Department ID and ‘LLS Correction Sheet’ in the Subject line. OSC Actions – Automatic Processing OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1695.1
… Plan 412 SUNY 403 Roth Affected Education Department, School for the Blind and School for the Deaf Employees Employees who currently have … to CUNY (NYT TDA code 414 only), Education Department, School for the Blind and School for the Deaf employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1794
… Plan 412 SUNY 403 Roth Affected Education Department, School for the Blind and School for the Deaf Employees Employees who currently have … to CUNY (NYT TDA code 414 only), Education Department, School for the Blind and School for the Deaf employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda