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Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … water district. Ensure interfund services are billed back to the appropriate fund. Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… Reserve funds are generally not being used 1 and the retirement, repair and unemployment reserves are overfunded. … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Matter of Merton Simpson v. Department of Civil Service
… and Hispanic test-takers in a class action federal lawsuit named Merton Simpson et al. v. Department of Civil …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceWalton Fire Department – Financial Operations (2017M-242)
… complete accounting records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… bridges were not always inspected timely, including three with flagged conditions, and the Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followAlternative and Out-of-Service Death Benefits – State Police Plan
… that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you have not yet …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish adequate internal controls over network user … a process to identify and follow up with employees who have not completed the required IT security awareness …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banTown of Barker – Justice Court Operations (2016M-422)
… by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Fishers Island Union Free School District – Website Transparency (2023M-28)
… financial information. Key Findings District officials did not ensure the District’s website provided the public with … readily access and review information that could be used to make informed decisions. Officials did not post the … manner. District officials agreed with our findings and have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… receipts and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162New Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town 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-163