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Liverpool Central School District – Information Technology Assets (2020M-59)
… District’s inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical inventory count was conducted in 2003. District … software inventory and applicable licenses. Perform physical inventories of hardware and compare them to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Tri-Valley Central School District - Financial Management (2020M-17)
… the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy when it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningHammondsport Central School District – Investment Program (2024M-63)
Determine whether Hammondsport Central School District District officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Retirement System Membership – Career Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyRetirement System Membership – Article 14 Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipJustice Court Fund: Advisories
… October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesIncrease ABLE Account Balance
… York Achieving A Better Life Experience (ABLE) Program to match the federally authorized level. Memo Bill Text Status … York Achieving A Better Life Experience ABLE Program to match the federally authorized level …
https://www.osc.ny.gov/legislation/increase-able-account-balanceSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) … ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a written agreement … Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationSomers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mAlexandria Central School District – Financial Condition Management (2020M-109)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mHaldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Lake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36York Central School District - School District Website (S9-19-35)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … results. External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial … Key Recommendations District officials must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117