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Connetquot Central School District - Financial Management (2019M-180)

… [read complete report - pdf] Audit Objective Determine whether the Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Herricks Union Free School District – Overtime (2019M-127)

… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Richfield Springs Central School District - Fixed Assets (2019M-140)

… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Village 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-148

Village of Mill Neck – Financial Management (2014M-358)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … policy that establishes reasonable levels of fund balance to be maintained to meet the Village’s financial needs.> Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358

State Agencies Bulletin No. 2116

… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Arkport Central School District – Network Access Controls (2021M-162)

… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether Arkport Central …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

State Agencies Bulletin No. 2024

… Employees Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background In accordance with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Village of Port Dickinson – Financial Condition (2014M-154)

… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Wayne Central School District – Transportation Department Operations (2021M-160)

… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Western Sullivan Public Library – Library Operations (2015M-156)

… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Carle Place Union Free School District – Payroll (2016M-69)

… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Town of Bainbridge – Financial Management (2016M-332)

… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

Elmira Heights Central School District – Financial Condition (2014M-76)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Town of Hartford – Online Banking and Information Security (2016M-385)

… Town of Hartford located in Washington County and has a population of approximately 2,270. The Town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Town of Newfane – Supervisor's Financial Records (2017M-7)

… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town is governed by … monthly financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7