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Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
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
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … System VO1644 (Rev. 9/11) … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planSouth Orangetown Central School District – Network User Accounts (2022M-24)
… Audit Objective Determine whether South Orangetown Central School District (District) officials ensured network user … action. … Determine whether South Orangetown Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Randolph – Justice Court Operations (2021M-76)
… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMedina Central School District - Capital Projects (2019M-163)
Determine whether the Board and District officials properly managed the 2016 capital project Project
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Rushford - Procurement (2020M-43)
… proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy does not require … Revise the procurement policy or adopt written procedures to specify documentation requirements, including the … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43City of Norwich - Emergency Medical Services Billing (2019M-112)
… EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one … EMS Department had 903 unserviceable incidents resulting in approximately $400,000 in unrecoverable costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next … Key Recommendations Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the records. Establish procedures that help ensure benefit …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting in … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199North Salem Central School District – Network User Accounts (2022M-140)
… changed and disabled). Key Findings District officials did not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control … to officials, we found that District officials should have: Developed procedures for granting, changing and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Agencies Bulletin No. 1982
… maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… officials did not establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… that bank reconciliations were accurately performed and reviewed in a timely manner for the period January 1, … adequately segregated duties related to the preparation and review of review bank reconciliations. Key Recommendation … by someone who is independent of the accounting functions and designate a Board member or Library official who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192