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Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… (26 selected employees and all 19 elected officials), six employees or 23 percent of employees tested and 10 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… Determine whether City of Niagara Falls (City) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and all six elected officials), 14 employees or 24 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Lansing – Information Technology (2022M-66)
… IT policies for network user access, online banking and breach notification. The Board did not require IT security …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mOtego-Unadilla Central School District – Information Technology (2021M-178)
… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Port Dickinson – Financial Condition (2014M-154)
Village of Port Dickinson Financial Condition 2014M154
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New York City Education Board Retirement System (83), and New York City Employee Retirement … Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andArkport Central School District – Network Access Controls (2021M-162)
… report - pdf ] Audit Objective Determine whether Arkport Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Adams – Justice Court Operations (2020M-163)
… monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known … on reporting the unidentified cash balance remaining in the retired Justice’s bank account. Perform a thorough, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Western 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-156Groton Central School District – Cash Management (2020M-124)
… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could … Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate … for online banking transactions. Implement strong access and financial application controls. Provide IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyState Agencies Bulletin No. 1876
… NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides … (D) (ii) will continue to remain at $225,000 until a new Senate Resolution has been approved. Effective Dates Maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… Law section 72-g provides that, subject to the rules and regulations of the governing board of the fire … volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth … the governing board of the district/municipal corporation and a finding by the board that the training is necessary, in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsThe Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152