Search

Village of Red Hook – Information Technology (2020M-89)

… Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against … did not adequately secure and protect the Village’s IT systems against unauthorized use, access and loss. The Board did not adopt required or sufficient IT policies, provide users with IT security awareness …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Village of Whitney Point – Cash Disbursements (2013M-69)

Village of Whitney Point Cash Disbursements 2013M69

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Harford Fire District – Records and Reports (2016M-170)

… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … and expenditures, and which appropriate a reasonable amount of fund balance. Reduce surplus fund balances in a …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… and attendance (T&A) controls; therefore, we could not confirm the three employees identified worked all the hours … B contains our comments on issues raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Fire District Information: Fire District Training Providers

… certification of an approved training course related to the required training for Fire District Commissioners. … Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 … Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: 139 Lafayette Avenue, P.O. Box 177, Suffern, NY …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

Overview – Special 20- and 25-Year Plans

… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

Village of Old Westbury – Justice Court (2017M-64)

… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Village of Madison - Collections (2023M-160)

… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Penfield Central School District – Procurement (2022M-76)

… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Lyons Central School District – Payroll 2022M-71

… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… adequately performed the financial recordkeeping and reporting duties required of this position. Key Findings … did not adequately perform the financial recordkeeping and reporting duties required of this position. We identified … $361,088 were inappropriately recorded in the general fund and paid from the general fund bank account of which $214,871 …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was … Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Overview – State Police Plan

… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

State Agencies Bulletin No. 296

… Affected Agencies Data Capture Agencies Specifics The attached file layouts for … may be directed to the Payroll Deductions mailbox. Payroll Data Transaction Files - Input/Output (By Record Code) … 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - Fields for JOB REQUEST Attachment 1d - …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517