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City of Hornell – Information Technology (2017M-293)
… adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately … by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is … significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Division of Housing and Community Renewal Bulletin No. DH-19
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Administration … $20.80 $38,001 to $48,000 $21.75 $48,001 and above $22.70 For employees with a Pay Basis Code of HRY , the deduction is $19.90. For annual salaried employees working part-time, the Dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-19-district-council-37-local-1359-division-housing-andYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for … 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/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9East Meredith Rural Fire District – Financial Activities (2021M-26)
… ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling … before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 … not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Gananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… million. Key Findings District officials appropriated more fund balance than was needed over the five-year period ending … surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Harford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. … City of Hudson …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionAdirondack Central School District – Information Technology (2022M-61)
… but officials did not have a written service level agreement (SLA) to clearly identify the provider’s … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … our comment on an issue raised in the District’s response letter. … Determine whether Adirondack Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61