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Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary … 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before … to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringState Police Bulletin No. SP-188
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceTown of Preston - Financial Management (2018M-81)
… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). … Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81State Police Bulletin No. SP-178
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .73 to .848 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3CUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … 15-B (2012) Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account … of Employee Benefits has requested OSC to adjust pre-tax and post-tax transit benefits so as not to exceed 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… complete report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lancaster Central School District – Financial Management (2022M-37)
… overfunded reserves. District officials did not agree with all of our findings. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Madison County - Claims Audit and Payment Process (2019M-142)
… or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without … The Treasurer did not control the check signing process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Middle Country Public Library – Treasurer (2015M-291)
… is a public office. Ensure that the Treasurer meets all requirements of a Library officer, including filing an …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291State Police Bulletin No. SP-243
… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… interfund loans or authorize interfund transfers to repay all or a portion of these loans. … Village of Bolivar …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Bath Central School District - Online Banking (2018M-79)
… ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop procedures to adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mUnified Court System Bulletin No. UCS-134
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary … Insurance Program. Affected Employees Employees in Bargaining Unit SG represented by the Association of … Code 380. Note: The vendor will submit all transactions for enrollments, cancellations and /or changes via electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-134-change-eligibility-aflac-voluntary-supplementary-insurance