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Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is … a district corporation of the State, distinct and separate from the Town of Caroline and the County of Tompkins in which … activity recorded to the bank statements and/or cancelled check images on a monthly basis. The required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialMore About This Retirement Plan – New Career Plan
… publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and … New York State or federal law. For specific information about your benefits, please contact us . © 2012, New York …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187CUNY Bulletin No. CU-298
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentArea #6 – Patch Management – Information Technology Governance
… help protect systems running those programs from attacks. A patch can be an upgrade (adding features), computer bug … are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementV.3.I Class – V. Chart of Accounts (COA) Governance
… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … submitted an inaccurate 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s books …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … Wayne County Water and Sewer Authority Water and Sewer Operations and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… potential significant increased salary and wage costs when these agreements are settled. The County’s adopted … and be prepared to provide the necessary funding in the event that any are settled in 2018. …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of … City of Glen Cove Financial Condition Claims Processing and Payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time and attendance and leave accruals for the … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Stamford Central School District – Fund Balances (2016M-106)
… 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106