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Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. … Village of New Paltz Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the … Tier 3 New York State and Local Police and Fire Retirement System members who joined on or after July 1, 2009 and before …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planSouth Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Randolph – Justice Court Operations (2021M-76)
… of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review … that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMedina Central School District - Capital Projects (2019M-163)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Bloomingburg - Financial Operations (2019M-246)
… did not file Annual Update Documents (AUDs), which are the annual financial reports, with the Office of the … audit the Treasurer’s records and reports. Ensure AUDs are filed timely. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Rushford - Procurement (2020M-43)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43City of Norwich - Emergency Medical Services Billing (2019M-112)
… corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Establish procedures that help ensure benefit premiums are accurately calculated and payments are verified against the amount due. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Charlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family … and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1950
… (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. … Shelter Rock Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192