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City of Tonawanda - Information Technology (2018M-146)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146South Buffalo Charter School – Employee Compensation (2018M-1)
… the period July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1East Meadow Public Library – Claims Auditing (2017M-275)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238DiNapoli Announces $114 Million of G.O. Bonds Awarded
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2019A Bonds will mature … S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ by Fitch Ratings. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedSlingerlands Fire District – Professional Services (2014M-250)
… was to review whether the District obtained professional services in accordance with its purchasing policy for the … did not obtain quotes or proposals for most professional services during the audit period. Key Recommendation Revise … the procurement policy to clearly define the professional services procurement requirements and require written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Three Village Central School District – Fuel Inventories (2015M-271)
… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Village of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237State Agencies Bulletin No. 1934
… Dates Changes will be effective in paychecks dated 09/01/2021. Background In accordance with the Collective … 21 members to bring them up to parity with Bargaining Unit 01. OSC Actions OSC will identify employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Delhi – Audit Follow-Up (2019M-204-F)
… ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, … The purpose of our review was to assess the Villages progress …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Wolcott – Information Technology (2020M-126)
… the Town of Wolcott’s (Town) information technology (IT) assets were adequately safeguarded. Key Findings The Board did not ensure that IT assets were adequately safeguarded. The Board did not: Adopt any IT policies or a disaster recovery plan. Provide users with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Longwood Public Library – Bank Account Management (2015M-309)
… charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. … managed cash effectively, monitored the interest earned and service fees charged to achieve optimal return, … a minimum number accounts required for operations and periodically sought competition for banking services. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309XII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts … follows these processing stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office … Clearing House payment, or wire transfer. Sections A and B will provide guidance to Business Units about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide … of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingLakeland Central School District - Reserves Management (2019M-113)
… policies establishing the financial objectives, funding levels and conditions for use for the District’s reserves. … policy outlining the financial objectives, optimal funding levels and conditions for use for each reserve. Perform an … reserve fund balance to determine proper funding levels. Ensure the Business Official submits the report of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113City of Syracuse – Water System Cybersecurity (2019M-173)
… cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In addition, … all IT services are provided based on a formal service level agreement. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… whether employees properly collected fees for all tags issued. Rental fees were not accurately entered in the … office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Opinion 96-17
… the municipal corporation or fire district is located, the authorization to attend is subject to the prior approval of the governing board of the municipal … should also determine that the conference has training value for the particular firefighters attending (24 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-17