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Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150George Junior Republic Union Free School District – Website Transparency (2021M-212)
… report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s … Determine whether the George Junior Republic Union Free School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… records. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsVillage of Monticello – Financial Condition (2020M-107)
… [ read complete report - pdf ] Audit Objective Determine whether the Village of … the Village is fiscally stressed. The Village’s total fund balance will likely be fully depleted at the end of the … its constitutional tax limit. The Village has significant infrastructure needs that it lacks the funds to address. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Olive - Accrued Leave and Information Technology (2019M-84)
… and protected against unauthorized use, access and loss. Key Findings Town officials did not: Maintain accurate leave … to monitor compliance with their IT security policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of leave credits or …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Hudson Housing Authority – Information Technology (2019M-224)
… Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness … in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided by …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the … adequate procedures to ensure separation payments are accurate. Two employees were overpaid because their … review and approval of separation payments to ensure they are accurately calculated in accordance with the terms of the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Clifton 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-2015mState Agencies Bulletin No. 1979
… the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Travel Advisory No. 9
Taxability of Transportation Expenses
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringOpinion 98-2
… standards at his or her own expense for use in fighting fires. You indicate that there is concern with respect to … control of the members of the fire department at all fires and other occasions where the department is on duty and … property used for the prevention and extinguishment of fires. The chief also must see that the rules and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-98-2XIV.15 Updating Agency Contacts – XIV. Special Procedures
… and operational purposes. The OOO requires all agencies to keep this information current by updating contacts within … INFORMATION Agencies must verify contact information is up-to-date and accurate on a bi-annual basis. Agencies should … This can be a designated employee, or your agency can set up a generic mailbox/phone number for this purpose. This …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contacts