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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security … for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andRestrictions – State Police Plan
… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsContributing Toward Your Retirement – Article 14 Benefits
… by more than one participating employer, once you join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … the New York State and Local Retirement System, and used in the calculation of all benefits paid by the Retirement …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementBrocton Central School District – Financial Management (2023M-44)
… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of … 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. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key … comment on an issue that was raised in the Town’s response letter. … audit town Chemung intermunicipal consolidation …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Sanford – Claims Audit Process (2021M-189)
… ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure … Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District … award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an inter-municipal … responsibilities. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165CUNY Bulletin No. CU-194
… Benefit for tax purposes. Affected Employees Employees in the bargaining units listed below who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2003 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefitCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… and examine the effectiveness of its collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219CUNY Bulletin No. CU-164
… Benefit for tax purposes. Affected Employees Employees in the bargaining units listed below who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-164-prepaid-legal-service-benefitErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… complete report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) … Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were therefore paid in excess of their Board-authorized salaries. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s … the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessAlbany Community Charter School – Financial Operations (2013M-185)
… three times from the 2011-12 school year payment which does not appear to be reasonable as the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department … fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities