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Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… her theft to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyState Agencies Bulletin No. 1789
… receive an increase to base salary, Increment or Longevity Pay with an effective date after January 1, 2020 will remain at the same amount for calendar year 2020. Dues amounts for part-time, annual … gross salary, not to exceed $31.68 and exclude location pay and overtime. Agency Actions Agency must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseTown of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel inventories for the … The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… of our audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … the District’s procurement policy requires officials to obtain three written quotes for purchases costing from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Software Management (2015-MR-3)
… of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReview of Trivision Tek Group, Inc.
… Data Warehouse under both GDA X199 with ESD and as a subcontractor to Currier McCabe & Associates (CMA) under its … $330,200 for consulting services Trivision performed as a subcontractor to CMA at the New York State Department of … the final $211,109 payment request from Trivision to ESD. In addition, ESD terminated GDA X199 recovered the $138,891 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … valued at $853 could not be accounted for. However, due to the limited records and lack of proper controls, more fuel …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Agencies Bulletin No. 2299
… is to notify agencies of an automatic dues increase for employees represented by CSEA Local 1000. Affected … Effective Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 … automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction Amount Under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Board of Cooperative Educational Services is a public organization created to provide shared … and services to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the … had a fund balance of more than $2.7 million, which is most likely attributable to activity in prior fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultArdsley Union Free School District – Financial Management (2024M-13)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage the … Free School District District Board of Education Board and officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13