Search
State Agencies Bulletin No. 1979
… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… on an ROA. If you have questions about whether a task is work-related, please email our Pension Integrity Bureau . … Attending municipality board/committee meetings Preparing for municipality meetings Community activities in partnership … the municipality Inappropriate Time On-call time (unless called out) Attending campaign events Attending a political …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… do not regularly review network user accounts and disable those that are determined to be unnecessary. The … Key Recommendations Regularly review user accounts and disable those that are unnecessary. Ensure there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… New York’s rating for its General Obligation bonds and the state’s other major bonding programs to Aa1, its highest level since the fiscal crisis of the mid-1970s. The state is now within … the state’s well-funded pension system as a strength. “The challenge now is to build on the positive steps already taken …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mLittle Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… financial reports, such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting records. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … initiate corrective action. … 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-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… containing covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Hudson Housing Authority – Information Technology (2019M-224)
… secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use … them to all employees, review and update routinely or when significant changes in the environment occur. Create and … of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations Increase oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40