Search
New York Local Government Assistance Corporation
… billion of its bonds, secured by a contractual obligation with the State, to make payments to local governments and … debt was fully retired on April 1, 2021. In accordance with Section 3233 of the Public Authorities Law, the …
https://www.osc.ny.gov/debt/lgacWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… our audit was to determine if the District filed accurate and timely annual financial reports with our office for the … The Westmere Fire District is located in Albany County and is governed by the Board of Fire Commissioners which … required, even though the accounting books were up-to-date and the Board received periodic information detailing actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Municipal Law (GML). The District acted outside its legal authority when it paid insurance premiums totaling … accordance with GML. The District is operating within its legal authority. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elba Central School District - Financial Management (2018M-96)
… 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Brunswick – Justice Court (2017M-285)
… whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285CUNY Bulletin No. CU-143
… Purpose To explain the procedures for processing the June Uniform Allowance payment. Affected … Date Check of 6/27/02 Background Refer to the attachment for eligibility requirements Agency Actions Enter into the … at CUNY Central Office. Attachment - Uniform Allowance for CUNY Campus Security Titles for June 2002 … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-143-june-2002-uniform-allowance-paymentHarborfields Central School District – Claims Processing (2016M-38)
… Key Finding The claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that these documents be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… Develop written procedures for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and disable any unnecessary user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship … contracts. This user will be able to create a project in an ‘Open’ status allowing configuration of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesState Agencies Bulletin No. 1884
… Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is … may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesDryden Central School District - Cash Management (2020M-61)
… To determine whether District officials maximized interest earnings. Key Findings District officials did not follow … policy. As a result, officials did not maximize interest earnings for the District. Officials did not develop and … to ensure available funds are invested, within legal limits, to maximize interest earnings. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises … in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136