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South Farmingdale Water District – Information Technology (2014M-153)

… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Restrictions – State Police Plan

… public safety overtime that is paid to you by a public entity and meets other requirements may count toward your … and paid for by your employer and reimbursed by a private entity. …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other requirements may count …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions

City of Norwich – Information Technology (2012M-254)

… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Walton Central School District - Fund Balance (2019M-209)

… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Edmeston Central School District - Fund Balance (2020M-1)

… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Honeoye Central School District - Information Technology (2019M-9)

… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Suffern Central School District - Financial Condition (2019M-145)

… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may be overfunded … based on past settlement rates. The District does not have a comprehensive multiyear financial plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Walton Central School District – Financial Condition (2014M-118)

… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … identify causes of discrepancies and unaccounted-for water in a timely manner. Develop a plan to address the causes of …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… District (District) officials adequately secured access to the network, student information and financial … access to the student information application, they did not adequately secure access to the network and financial … network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

State Agencies Bulletin No. 1950

… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systems

Lockport Public Library – Claims Processing (2015M-192)

… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Town of Genesee – Disbursements (2016M-433)

… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Chatham Central School District – Financial Condition (2015M-161)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … expenditures when developing budgets. The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161