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Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Iroquois Central School District - Financial Management (2018M-102)
… the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … an annual report of reserves, as required by the District’s policy. The unemployment insurance reserve is overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102External Peer Review Results
… system of quality control has been suitably designed to provide the audit organization with reasonable assurance … receive an external peer review every three years to ensure the completion of audits in accordance with … January 1, 2015 through December 31, 2015 were subject to the peer review process. … External Peer Review Results …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police … are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police … benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – En-Con Police Officers Plan
… This retirement plan publication describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Environmental Conservation Police Retirement Plan. (There is no Tier 4 within the Police and …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planFranklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery testing and updating. Implement environmental controls to mitigate the … environment. … Sullivan County Community College Information Technology 2017M123 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Pine City Fire District No. 1 – Board Oversight (2017M-166)
… City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMilford Central School District – Financial Condition (2016M-87)
… officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford … with more realistic estimates based on prior year’s actual results and anticipated operations to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting … provider indicating the contract period, the services to be provided, the timetable for completion and the basis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance … Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2012 … July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296