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Town of Liberty – Justice Court Operations (2016M-336)
… 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… and determine if the electronic financial information is adequately secured for the period January 1, 2015 through … and has a population of approximately 2,270. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetWeedsport Central School District – Payroll (2021M-179)
… clerk was not provided with supporting documentation for an administrator’s employment agreement. The … Recommendations Provide adequate supporting documentation for payroll processing. Assign personnel and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179XV.16.B Sole Custody Reporting – XV. End of Year
… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … sole custody reporting, please contact [email protected] . In addition, agencies are reminded that bank statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… user accounts of former employees and other users that are no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
… authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesState Agencies Bulletin No. 2024
… limit for Tier 5 members of PFRS and ERS for fiscal year 2022. Affected Employees Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $305,000 for fiscal year 2022. Effective Dates Effective beginning Institution paychecks dated April 7, 2022, and Administration paychecks dated April 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireOverview – XI. Procurement and Contract Management
… to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … Printing, Miscellaneous Services and Equipment of this Chapter, provides information related to the quick procurement process for submission of those types of quick contracts to OSC for approval. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have developed a process … take corrective action. … Determine whether Wayne Central School District District officials have developed a process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s … whether the Board of Education Board and Valley Central School District District officials ensured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154