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Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Lackawanna City School District - Tuition (2019M-59)
… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Town of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Dayton - Supervisor's Records and Reports (2019M-189)
… (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit … accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The Supervisor should: Maintain …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 1791
… of ERS Plan Type 7Y are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesTown of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… was safeguarded for the period January 1, 2015 through November 17, 2016. Background The Eggertsville Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over water billing and … The purpose of our audit was to determine if the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… elected by the boards of education of its component school districts. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Vendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do … Capturing Doing Business As DBA information on the Vendor File …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Alternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to … vested member with at least ten years of credited service, have not retired and you die more than one year after leaving …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become … credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service but were gainfully …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative death benefit may be payable. This benefit would equal the … have been established had you retired on your date of death. Out-of-Service Death Benefit If you are a vested …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsCity of Tonawanda - Information Technology (2018M-146)
… implemented procedures to properly monitor computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT security awareness … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Bedford Central School District - Information Technology (2018M-164)
… Bedford Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Bronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46