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Ellicottville Central School District – Purchasing (2014M-177)

… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Town of Windsor – Information Technology (2017M-44)

… through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … distributed to Town officials and employees. The Town’s server is not located in a secure location. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Ripley Central School District – Financial Management (2021M-23)

… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Village of Palmyra - Justice Court Operations (2019M-202)

… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Town of Wappinger - Information Technology (2019M-220)

… with policy. Develop written procedures for managing system access that include periodically reviewing user access …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel … and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Town of Dayton - Fund Balance Management (2019M-221)

… deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

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

… 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … 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-154

Village of Perry – Water Accountability (2014M-31)

… the amount of water produced with the amount billed and remedy the causes of significant discrepancies of unbilled …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

State Agencies Bulletin No. 1980

… NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

Town of Tully – Justice Court Operations (2021M-10)

… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices … oversight of Justice Court Court financial activities and ensured collections were deposited timely and intact and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

Watervliet City School District – Information Technology (2021M-34)

… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

City of Peekskill – Information Technology (2020M-164)

… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were … Determine whether City of Peekskill City officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Masonville Fire District – Financial Activities (2020M-165)

… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Marlboro Central School District – Information Technology (2021M-33)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33