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Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … taxing jurisdictions within 30 days, as required by law. Key Recommendation Prepare warrants more frequently so …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTown of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation … than 3 percent of your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life … an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentYork Fire Department – Controls Over Financial Activities (2014M-112)
… Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period January 1, 2009 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and … the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCUNY Bulletin No. CU-254
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date(s) Paychecks dated May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalCUNY Bulletin No. CU-311
… employees. Note : The system’s automatic agency shop edit program defaults to only one (1) agency shop amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andSaranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andAccounts Payable Advisory No. 25
… Personal and Private Information Guidance: This advisory is intended to remind Business Units that confidential … has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate service contract in place annual financial reports were filed in a timely manner and disbursements were supported and approved
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Westbury Water District – Purchasing (2015M-261)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Carle Place Union Free School District – Network User Account Controls (2022M-121)
… District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) control weaknesses that were confidentially communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCUNY Bulletin No. CU-330
… Purpose To inform agencies of automatic rate changes. Affected Employees Employees who … dated February 28, 2008 OSC Actions At the request of CUNY University Benefits Office, OSC will automatically … to all employees enrolled in this program informing them of these changes. Agency Actions New rate amounts must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-program