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Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mIDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each category of …
https://www.osc.ny.gov/legislation/ida-reformContact Us
… By providing your email address, mobile and/or fax number you agree that we may correspond with you using these … rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Key Findings District officials did not submit claims for all Medicaid-eligible services provided to … a result, claims were either not submitted or reimbursed for just over 1,260 eligible services totaling $46,338. Had … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Industrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationVillage of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Orange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. … The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bAndes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Elba Central School District - Financial Management (2018M-96)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to pay $860,000 … Review reserves to determine whether they are necessary and reasonably funded. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Special Accidental Death Benefit – Career Plan
… Eligibility If you die under circumstances that permit payment of the … death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility If you die under circumstances that permit payment of the … death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… Eligibility If you die under circumstances that permit payment of the … death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility If you die under circumstances that permit payment of the … death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitTown of Eden - Real Property Tax Exemptions (2018M-231)
… required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Naples Central School District – Network Access Controls (2020M-82)
… unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82