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Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
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)
Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Wayne Central School District – Transportation Department Operations (2021M-160)
… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMorristown Central School District – Information Technology (2021M-137)
… plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to determine whether they were appropriate or needed. In …
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-84Town of Bainbridge – Financial Management (2016M-332)
… Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… a population of approximately 770. The Village is governed by an elected Board of Trustees and a Mayor. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Liberty – Justice Court Operations (2016M-336)
… which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two …
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)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. …
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)
… a population of approximately 9,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … A property tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Greenville Fire District – Investment Program (2023M-106)
… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2190
… The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. … York State Department of Financial Services announced the 2024 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2024 will be $333.25 per year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2226
… Type 85, or ERS, Plan Type 87, are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
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)
… District (District) officials ensured longevity payments for employees separating from service were accurate, … District officials did not ensure longevity payments for employees separating from service were accurate, … officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Tonawanda City School District - Procurement (2023M-108)
… procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Raquette 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 … action. … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mLocust Valley Central School District – Competitive Quotes (2016M-131)
… The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … 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-66