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Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
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)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
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 the Board during the year and the Board does not review bank reconciliations or canceled check images. Key … monthly budget-to-actual revenue and expenditure reports, bank reconciliations and supporting documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Maine-Endwell Central School District - Leave Records (2019M-40)
… maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at … maintained accurate and supported employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Hudson Housing Authority – Information Technology (2019M-224)
… (SLAs) for any IT services provided by third-party vendors. Consider requiring employees to sign acknowledgement …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Mooers - Highway Asset Accountability (2020M-35)
… of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Monsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not … the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… attainable bond rating, Aaa. “The Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade is a positive reflection on the steps the Governor and the … pension system as a strength. “The challenge now is to build on the positive steps already taken to establish an …
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)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
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)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. … to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses totaling … Although total budget variances were generally reasonable, District officials failed to use surplus funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… is subject to the reporting requirements. (For example, only certain types of payments to corporations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsAccidental Disability – Special 20- and 25-Year Plans
… annuities based on those contributions. You must apply for workers’ compensation benefits if you are eligible. Regardless of … disability benefits. The pension payment option election form must be completed by you (the member who is filing), …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… According to DOH officials, as of September 30, 2015, only 10 of 52 Medicaid MCOs had successfully completed …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemClaryville Fire District – Budgeting Practices (2014M-59)
… from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board … Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Wyoming County – Selected Financial Activities (2015M-94)
… of our audit was to examine selected County financial management activities for the period January 1, 2013 through … April 15, 2015. Background Wyoming County is located in western New York State and has a population of … for office space with a private developer. The procurement policy does not provide clear guidance for procuring and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94