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Village of Red Hook – Information Technology (2020M-89)
… Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against … did not adequately secure and protect the Village’s IT systems against unauthorized use, access and loss. The Board did not adopt required or sufficient IT policies, provide users with IT security awareness …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Attica Central School District – Financial Management (2022M-103)
… they were reasonable, needed or necessary; improperly restricted more than $3 . 5 million in a debt reserve; and … that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217State Agencies Bulletin No. 1807
… to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the … *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB will provide further guidance. See attached for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andHarford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Broadalbin – Leave Accruals (2014M-88)
… The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is … Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key … leave accrual balances are not adequately accounted for and maintained. The Highway Superintendent has not maintained …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Reporting Uploader Note for State Agencies supported by OGS’ Business Service Center (BSC): Since there should be an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsNew York State Financial Reporting
… | September | October | November | December | January | February | March Excel: April | May | June | July | August | September | October | November | December | January | February | March Fiscal Year 2023-2024 PDF: April | May … | September | October | November | December | January | February | March Excel: April | May | June | July | …
https://www.osc.ny.gov/reports/financeReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesConesus No. 1 Fire District – Internal Controls (2014M-46)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… also has ensured that procedures concerning financial recording and reporting were developed. The Treasurer … by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. … or necessary. Key Recommendations Revise the District’s policy to indicate which and when competitive methods will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative