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Gloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … the District established adequate internal controls over payroll. District officials implemented specific procedures … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in Town facility use fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… managed information technology (IT) assets. Key Findings The Board did not develop adequate IT policies and … not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive … action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141City of Tonawanda - Information Technology (2018M-146)
… Determine whether the Common Council (Council) ensured information technology (IT) assets were properly safeguarded. … City of Tonawanda Information Technology 2018M146 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
Montezuma Volunteer Fire Department Financial Operations 2018M23
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… not be traced to any open or closed cases during our audit period. The Board did not conduct the required annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Cassadaga Valley Central School District - Financial Management (2018M-110)
Cassadaga Valley Central School District Financial Management 2018M110
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… individuals who used the District’s IT assets. Personal Internet use was found on computers assigned to employees who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsJamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18