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Montauk Fire District – Board Oversight (2024M-117)
… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionCUNY Bulletin No. CU-526
… To notify agencies of an automatic Union Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … biweekly deductions for Union Dues (Code 471) and Agency Shop Fee (Code 472) from $27.71 to $28.11. Agency Actions … To notify agencies of an automatic Union Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-526-district-council-37-local-1087-nyc-prevailing-rateVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… Audit Results Village officials: Accurately billed users for water and sewer charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Unified Court System Bulletin No. UCS-279
… Dues increase Affected Employees Employees represented by Supreme Court Officers Association in Bargaining Unit SY Effective … increase the biweekly deduction for Union Dues (Code 240) from $20.00 to $25.00. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-279-new-york-state-supreme-court-officers-association-union-duesCUNY Bulletin No. CU-633
… represented by District Council 37 (DC37), Local 983 in Bargaining Unit TM Effective Date(s) Paychecks dated … OSC will automatically increase the bi-weekly deduction for Union Dues Code 246 from $45.49 to $45.89. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-633-district-council-37-local-983-dues-increaseTown of Salina – Information Technology (2013M-256)
… and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … computer inventory and have not developed an IT disaster recovery plan. Key Recommendations Adopt formal written … of electronic equipment. Establish a formal disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which … and four elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Glen Aubrey Fire Company – Board Oversight (2022M-139)
… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Franklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Locke – Financial Condition (2020M-111)
… it monitor budgetary results during the year. Unrestricted fund balances as of December 31, 2019 in the general and … of actual expenditures. The Board did not adopt formal fund balance, reserve and budgeting policies, along with … and/or reducing property taxes. Establish budgeting, fund balance and reserve policies and develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23