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Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 … testing and updating. Implement environmental controls to mitigate the risk of damage to servers, or consider other options for the server room’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Village of Afton – Board Oversight (2018M-28)
… Afton in Chenango County. The Village, which is governed by an elected Board of Trustees, has a population of 822. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Pine City Fire District No. 1 – Board Oversight (2017M-166)
… our audit was to determine whether the Board ensured that financial activity was properly recorded and reported and … of the Treasurer, including reviewing reconciled bank statements and canceled checks, auditing claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period … approximately 13,500 residents with fire protection and emergency services. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… a faculty auditor to oversee management of ECA funds and records. … Queensbury Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Career Plan
… by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this publication, you will find … and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – En-Con Police Officers Plan
… of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMilford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and selected … million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have … for the annual budget and monitor financial activity to ensure that operations closely mirror the budget. … Medina …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the … Key Findings Accounting records are not reconciled to the bank statements. The procurement policy is outdated … bank and accounting records. Update the procurement policy to ensure that it meets the requirements of State law and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Loans – Divorce and Your Benefits
… not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically prohibits loans. If the member has … (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with a share of the pension … large. Under these circumstances, a previously accepted DRO may be rejected at retirement due to insufficient funds …
https://www.osc.ny.gov/retirement/members/divorce/loansTown of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117South Seneca Central School District – Financial Management (2015M-255)
… audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $23 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Rye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296East Bloomfield Central School District – Online Banking (2016M-14)
… December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, … two-factor authentication. … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14