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Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
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)
… Recommendations Regularly review network user accounts and disable those that are unnecessary. Develop an SLA to address …
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)
… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop an IT contingency plan that details … written procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews …
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)
… user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Walton – Justice Court Operations (2021M-72)
… the disposition of tickets to various local and New York State agencies. …
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)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable …
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)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. …
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)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 … annual audit of the financial records of all Town officers who received and disbursed cash for fiscal years 2012 and … annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal …
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)
… access to protect against unauthorized use, access and loss. Key Findings District officials did not establish … access to protect against unauthorized use, access and loss. District officials did not: Adequately manage user … 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)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
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
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Argyle – Water Billing and Collections (2023M-148)
… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… Employees: Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background: … Section 415 of the Internal Revenue code, which provides dollar limitations for benefits and contributions under … Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $345,000 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)
… 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-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… complete report – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and …
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)
… report – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
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)
… 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of … report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will … who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor Garnishment (ex. State Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports