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Town of McDonough – Financial Operations (2017M-120)
… Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Rutland Fire District – Board Oversight (2017M-262)
… District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. The District, … and canceled check images. The Board did not audit all claims before payment. The Board did not annually audit … statements and supporting documentation. Audit and approve all claims before payment. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… through May 10, 2017. Background Orleans County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether … a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203More About This Retirement Plan – En-Con Police Officers Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by … System.) These benefits are provided by Section 383-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planTonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. … (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. BOCES’ 2014-15 fiscal year expenditures totaled …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCarle Place Union Free School District – Payroll (2016M-69)
… October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North Hempstead, … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures … disable unnecessary network user accounts. As a result, we identified 18 generic accounts that should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no … not properly audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has … 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The Clerk-Treasurer performs all financial duties relating to collecting and disbursing …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Agencies Bulletin No. 2116
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireCarle Place Union Free School District – Network User Account Controls (2022M-121)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsRye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates … Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259State Agencies Bulletin No. 2190
… rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseWhite Plains City School District – Procurement of Professional Services (2014M-240)
… The White Plains City School District is located in the city of White Plains, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m