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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health … over a senior account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andLyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Service Retirement Benefits – Special 20- and 25-Year Plans
… Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings … an additional 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. … Section 383-f? Members with 25 or more years of creditable service can retire with 55% of their FAE, plus an additional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsNYS Travel Information
… regulations on this web site are an unofficial version of the Official Compilation of Rules and Regulations of the State of New York. No … Only the Official Compilation may be read into evidence in court." AC 132-A: Travel Voucher - Form AC 132-A is now …
https://www.osc.ny.gov/state-agencies/travelVillage of Greene – Investment Program (2023M-112)
… – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … Determine whether Village of Greene Village officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… complete report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide … and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65State Authority Contract Approval, Reporting and Filing
… review and approval, or filing. For a full description of the contract submission process, read the State Authority … year. These annual reports are due 30 days before the end of the authority’s current fiscal year. Authorities must also … User Demo (14 minutes) Enroll New Users Resources Title 2 of NYCRR Part 206 Public Authorities Law Section 2879–a The …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingBaldwinsville Central School District – Fuel Inventory (2022M-106)
… officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or … loss and misuse. District officials generally agreed with our recommendations and indicated they took corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… However, we found nine students’ files did not contain the required proof of residency; three instances where no date …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Mexico Academy Central School District – Procurement (2023M-75)
… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Schenectady City School District – Math Workbook Inventory (2023M-65)
… at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate inventory policy or written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416McConnellsville 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-19Town of Hempstead – Compensatory Time (2021M-64)
… do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly … did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented … for unused comp time were supported. Key Recommendations The Board and officials should: Adopt a policy or written …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and