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Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and … Findings The District did not retain information related to deleted receipts. Officials did not use a tracking feature to identify changes made within the Enterprise Resource …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Half Hollow Hills Community Library - Fund Balance (2018M-127)
… and recommendations. Appendix B includes our comments on issues raised in the Library’s response letter. … …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Schroon Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. … Mamaroneck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planCUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform … Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Village of Croton-on-Hudson – Payroll (2017M-200)
… is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected … period, five employees were overpaid for out-of-title work by $902. Departments submit employee timesheets prior to the … The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require employees to use …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. … Village of New Paltz Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by … Tier 3 New York State and Local Police and Fire Retirement System members who joined on or after July 1, 2009 and before … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planSouth Orangetown Central School District – Network User Accounts (2022M-24)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials did not: Ensure … all departments. Always review all network user accounts to determine if they are needed Disable 30 of the 3,675 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24