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Town of Seneca Falls - Information Technology (2018M-218)
… awareness training to help ensure their understanding in security measures to protect the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over … school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the … financial activity between the general, capital projects and special aid funds for the period July 1, 2010 through … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTown of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal … Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153City of Norwich – Information Technology (2012M-254)
… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Medina Central School District - Capital Projects (2019M-163)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital … to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition through bids …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Lindenhurst – Claims Processing (2016M-345)
… fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Retroactive Payments – Legacy Reporting
… receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in writing. This cannot be included in your monthly report. Your letter should include the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsState Agencies Bulletin No. 560
… is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An … the requirement that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andState Agencies Bulletin No. 2286
… for each: Tax year (being sure to specify the tax year in the space provided above part I of the form) Withholding … calendar year when the current Form 8233 has dates in the prior calendar year. IRS regulations require a new … of an available tax treaty to reduce their tax withholding in the upcoming year. When a new and valid form has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and plans to … security. EO 88 is intended to accomplish broader State policy goals, such as reducing State government’s utility …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases School Audits
… percentage of the district’s unrestricted fund balance is 16 percent of appropriations, which exceeds the 4 percent …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the … May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… of requisitions or purchase orders and made payments to vendors that were selected without using competition. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m