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Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for … not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Penn Yan Central School District – Network Access Controls (2021M-79)
… to address the District’s specific needs and expectations for IT services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Marlboro Central School District – Information Technology (2021M-33)
… or questionable accounts. Officials developed a data security plan in January 2010 that included password security and user account management policies and procedures; …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Arkport – Water Fund Financial Operations (2020M-45)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Rush – Board Oversight (2014M-193)
… Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Susquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether Susquehanna Valley Central School District District officials established information technology IT controls over user access to protect against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through … The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is … creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Collateral Loan/Pawn Brokers
… forms with the Office of the State Comptroller. See the table below. Business Type Requirements Fee Forms/Resources …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… Purpose: The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $345,000 for fiscal year 2024. Effective Dates: Effective … dated April 10, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for fiscal year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireShenendehowa Central School District – Longevity Payments (2023M-165)
… upon separation. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District … adequate written agreements with the third-party providing accounting and reporting services that specified the roles …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Cambridge – Payroll (2015M-74)
… is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is … segregated. The Board did not establish, document and approve pay rates for all employees, and some employees did not receive the correct gross pay. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337State Agencies Bulletin No. 2003
… of the Garnishment Notification Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: … are affected. Background: To simplify agency access and review of new and amended garnishments, OSC has combined the NBEN744, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports