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Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the … October 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire Commissioners which consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Harrisville Central School District – Claims Audit (2016M-215)
… is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one school with … without the prior approval of the responsible claims auditor. Non-BOCES claims that did not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Fort Edward Union Free School District – Financial Condition (2015M-67)
… Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees … reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the appropriation of fund balance to finance recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… the same year. (New York State Uniform Justice Court Act, Section 106-a) What needs to happen The process to … by one of the towns. Must call for the reduction of the number of justices in the town and in one or more towns that … court consolidation. Office of Court Administration Phone: (800) 268-7869 Email: [email protected] Web: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… York State-based companies through its In-State Private Equity Investment Program, New York State Comptroller Thomas … one of 19 investment firms that manage In-State Private Equity investments. “The In-State Private Equity Investment Program is proof that investing …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesAbout Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Humphrey Fire District – Financial Controls (2014M-37)
… of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period … through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from … Humphrey Fire District Financial Controls 2014M37 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the … 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the … 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … by almost $1.7 million. The Board has not established a policy for funding and using the reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
… totaling $4.1 million. Key Recommendations Discontinue the practice of adopting budgets that overestimate expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the … 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The … which operates one school with approximately 100 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the … 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Operational Advisory No. 34
… When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is required … project/activity combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractCUNY Bulletin No. CU-595
… Employees CUNY employees in the CUNY Start Instructor title represented by the Professional Staff Congress (PSC) … for the Term of 10/20/2010 – 11/30/2017 and the CLIP Start Title Agreement Summary dated June 22, 2016. Effective Date(s) February 12, 2017 or later Eligibility Criteria To be eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking account. The Treasurer has not filed an annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Westchester Library System – Procurement (2015M-199)
… processes for the period January 1, 2014 through June 23, 2015. Background The Westchester Library System is a …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Area #5 – Malware Protection – Information Technology Governance
… to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for example, … Computer users can inadvertently install malware on their computers by opening email attachments, downloading … This is especially true with the ongoing and escalating threat of ransomware attacks against local governments and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection