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Town of Groton – Highway Department Asset Accountability (2022M-117)
… in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Arkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Otego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user … Board and District officials did not ensure computerized data was safeguarded. In addition to sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… State Agencies Bulletin No 1980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andRipley Central School District – Financial Management (2021M-23)
… 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: Overestimated … officials properly managed fund balance in accordance with statute …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyState Agencies Bulletin No. 1876
… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… balance appropriated to finance operations. Accurately project the amount of available fund balance prior to …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and … monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect the City’s IT systems against unauthorized use, … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164