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Binghamton City School District – Financial Condition (2013M-242)

… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Village of Shortsville – Board Oversight (2015M-5)

… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books and …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

Village of Warsaw – Justice Court Operations (2021M-214)

… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Village of Speculator – Financial Condition (2013M-381)

… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. … Develop and adopt budgets that include realistic estimates for revenues and expenditures. Develop a plan to eliminate …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

Highland Central School District – Non-Instructional Overtime (2021M-8)

… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8

State Comptroller Thomas P. DiNapoli Releases School District Audit

… District officials should have also revoked permissions for eight of the 12 network user accounts with administrative … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Groton Central School District – Cash Management (2020M-124)

… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s … of Education’s (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Tyrone – Financial Management (2014M-343)

… balanced budgets and a formal, comprehensive multiyear plan for restoring fund balance. Perform an annual audit or …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Islip Fire District – Capital Assets (2020M-3)

… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… comprehensive IT policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. … IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

State Agencies Bulletin No. 1876

… limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and ERS (7Y). Affected … Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Town of Grand Island - Information Technology (2019M-34)

… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Richfield Springs Central School District - Fixed Assets (2019M-140)

… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Town of Cairo - Fuel Management (2019M-150)

… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Poughkeepsie City School District - Payroll (2019M-110)

… eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

State Agencies Bulletin No. 1796

… is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the 2020 plan year, which is the calendar year for ORP …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined