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Newfield Central School District - Information Technology (2019M-181)
… they are no longer needed. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Tompkins County Development Corporation – Board Oversight (2021M-7)
… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… - pdf] Audit Objective Determine whether the Town Assessor is properly administering select real property tax … all applications are complete and supporting documentation is provided before granting exemptions. Annually verify … Determine whether the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… to officials. Key Recommendations Provide employees with periodic cybersecurity awareness training. Ensure user …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Mount Pleasant – Financial Condition (2013M-303)
… condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Holland - Real Property Tax Exemptions (2018M-232)
… exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Village of Silver Creek – Capital Projects (2017M-31)
… The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January … develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual operating … to the general fund. The Board did not approve water capital project change orders, which resulted in the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Humphrey – Financial Management (2013M-116)
… budgeted appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding … operations. Due to the operating surpluses experienced by the Town, unexpended surplus funds have increased even …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Lewiston-Porter Central School District – Financial Condition (2014M-202)
LewistonPorter Central School District Financial Condition 2014M202
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton … District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $29.9 million. Key Findings For the 2013-14 through 2015-16 fiscal years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Village of Pittsford – Board Oversight (2017M-51)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentState Agencies Bulletin No. 1882
… The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier … and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar year for ORP and VDC … checks dated January 14, 2021. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined