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State Agencies Bulletin No. 1763.1
… in 2018 and the funds will be remitted to the Office of Unclaimed Funds (OUF) on April 22, 2020. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksVillage of Afton – Board Oversight (2018M-28)
… the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November … of Trustees, has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Lansing – Information Technology (2022M-66)
… use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance operations. After adding back the appropriated fund balance that was not used, the recalculated unrestricted fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Otego-Unadilla Central School District – Information Technology (2021M-178)
… through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key … not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Delhi - Highway Department Leave Records (2020M-53)
… of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town … Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns … and identifies alternate work locations. … Ithaca City School District Transportation State Aid and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationOrange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Hammond Central School District – Payroll (2016M-398)
… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Rensselaer City School District – Financial Condition (2016M-286)
… in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred … Board has not developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33McConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … were paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Collateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. … data and supporting source documentation. Authorize all interfund advances and should ensure that they are …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Nelsonville – Financial Operations (2012M-242)
… $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and … the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Kendall Central School District – Capital Project (2017M-194)
… residents were not properly informed prior to voting on a proposition for a District-wide capital improvement … Recommendations Provide voters with specific information on what will be included in proposed capital projects, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194