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Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… The District’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionDiNapoli Releases Municipal Audits
… Printing (2018M-247) The Cortland County Legislature has not audited claims since 2015. These deficiencies occurred … because the legislature did not consider other options available to it by law, such as establishing a comptroller … expenditure estimates were generally reasonable except for police special detail. However, the board underestimated …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsAccidental Death Benefit – State Police Plan
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 … designated beneficiary), in this order: To your surviving spouse, for life; Where there is no surviving spouse or should they die, to minor children until age 18 …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitForms and Resources – Reporting Elected and Appointed Officials
… certify that their duties, responsibilities and hours have not changed substantially. Additional Resources …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesLegal Topics and Approvals
… (Updated July 2018) [pdf] - Sewer debt exclusions are not automatically granted to municipalities. This 14 page …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsOrdinary Disability – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsBinghamton City School District – Information Technology (2019M-147)
… [read complete report - pdf] Audit Objective Determine whether the Board and … contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesSouth Orangetown Central School District – Network User Accounts (2022M-24)
… [read complete report - pdf] Audit Objective Determine whether South … we found District officials did not: Ensure procedures for granting, changing and disabling network access are … and regularly review enabled network user accounts for necessity. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … accounts and permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationOnTECH Charter High School - Information Technology (2023M-71)
… – pdf] Audit Objective Determine whether OnTECH Charter High School (School) officials ensured information technology … corrective action. … Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Child Protective Services (2013-MS-5)
… January 1, 2011 through December 31, 2012. Background The New York State Office of Children and Family Services (OCFS) … County CPS units may use the Family Assessment Review (FAR) as an alternative response to the traditional CPS …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, … $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Tonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. … (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: … whether Tonawanda City School District District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108State Comptroller DiNapoli Releases School Audit
… New York State Comptroller Thomas P. DiNapoli today announced the … ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA finances, students …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditWatervliet City School District – Information Technology (2021M-34)
… complete report - pdf ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and … (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure the IT assets and data were safeguarded. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34