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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund … services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed … fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period … Islip Industrial Development Agency Controls Over Payments in Lieu of Taxes PILOTs 2014M249 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Matter of Merton Simpson v. Department of Civil Service
… learn if you’re entitled to an award and how to claim it. Search tips To display the search/find toolbar choose Edit > Find (Ctrl/Command+F) …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceWalton Fire Department – Financial Operations (2017M-242)
… in Delaware County and provides fire protection and other emergency services to the Walton Fire District residents. The … records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported to the … entered into the accounting records. Prepare and review bank reconciliations and monthly financial reports. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued on Report April … NYSTA implemented the three recommendations we made in our initial report. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followAlternative and Out-of-Service Death Benefits – State Police Plan
… service, but you have not retired, and you die less than one year after leaving public employment, your beneficiary … you were otherwise gainfully employed. If you die within one year of leaving your public employer, but were gainfully … employed during that time, or if you die more than one year after leaving public employment, your beneficiary …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the … 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish adequate … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan. Key Findings District officials did not ensure network user accounts were needed, and did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. … Executive Order still cuts at who we are as Americans and New Yorkers New York State Comptroller Thomas P DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banTown of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately $75,000. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and all six elected officials), 14 employees or 24 percent of … its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is required … project/activity combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. As a … As a result, we and the Board could not determine whether all collections were properly recorded or deposited. Prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightArkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162New Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30