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City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347More About This Retirement Plan – New Career Plan
… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by … contact us . © 2012, New York State and Local Police and Fire Retirement System VO1515 (Rev. 6/12) …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… July 1, 2014 through January 5, 2016. Background The Union Springs Central School District is located in the Towns … Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which … Union Springs Central School District Retiree Health Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $3.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased … transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Charge the appropriate service fees and interest on late lease payments. Company officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and … $94,000.A loader, which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Elmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year totaled approximately $33.7 million. Key Findings During the 2013-14 fiscal year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 million. Key Findings The District’s unrestricted fund … total of approximately $29.4 million during the same three-year period. The workers’ compensation reserve fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Area #6 – Patch Management – Information Technology Governance
… A patch can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementVillage of Malverne – Procurement (2017M-16)
… goods or services. Key Recommendations Ensure that all employees comply with the procurement policy requirement … such as a documented emergency situation. Ensure that all employees who are involved in the procurement process …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… complete report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for … Determine whether Town of Berkshire Town officials sought competition for …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84