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Security Over Critical Information Systems
… Purpose To determine whether the security controls over critical … (Department) information systems were sufficient to minimize the various risks associated with unauthorized … To determine whether the security controls over critical …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in … significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… was to determine if the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly managed extra-classroom … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the … policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Local Government Financial Data Release Dates
… year) Villages March 31 School Districts March 31 Towns September 30 Counties September 30 Cities September 30 Fire Districts September 30 These data sets are …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… over 100 years old and operating far beyond their useful life," DiNapoli said. "Too many places are dealing with water … for water quality improvements. However, the estimated price tag from the Environmental Protection Agency to just … cause public health emergencies and can come with a large price tag. Water contamination can originate from industrial …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingPort Washington Fire Department – Budgeting (2015M-209)
… of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $194 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryContract Advisory No. 3
… blank. Specifically, when the amendment is extending the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since … for a six month time-only extension of an approved contract with a term of 1/1/12 through 12/31/12, only the New …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a … and disbursements were not processed in accordance with the policy. The civil clerk performed virtually all …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andAlbany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, … District officials calculated the correct amount for separation payments provided to the employees leaving …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July … fiscal year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and … the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… being held accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFull- and Part-Time Service Credit – Article 14 Benefits
… day you begin employment with a participating employer, we calculate your retirement service credit by subtracting your beginning date of employment from the date you actually leave paid employment, as long as: …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Key Finding Because the Board issued revenue anticipation notes when the District did not need funding, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016m