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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is … indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… structurally balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Nelliston - Payroll and Accounting Records (2018M-162)
… salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records and … February 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Manchester - Board Oversight and Information Technology (2018M-39)
… they planned to initiate corrective action. … Town of Manchester Board Oversight and Information Technology 2018M39 …
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)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
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)
… 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-129Inspecting 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-followMatter of Merton Simpson v. Department of Civil Service
… who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton … a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open … (518) 776-2300 to learn if you’re entitled to an award and how to claim it. Search tips To display the search/find …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceAlternative and Out-of-Service Death Benefits – State Police Plan
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
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
… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsWorcester Central School District - Fund Balance Management (2022M-75)
… annually overestimated appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Ripley Central School District – Financial Management (2021M-23)
… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 … purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceWatervliet City School District – Information Technology (2021M-34)
… - pdf ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District … corrective action. … Determine whether the Watervliet City School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Penn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76