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Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planBay Shore Union Free School District - Procurement (2018M-212)
… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Town of Thompson - Board Oversight (2018M-69)
… did not properly account for Town operations timely or accurately. Key Recommendations Provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Carthage Central School District - Financial Condition (2018M-93)
… fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93King Center Charter School - Information Technology (2018M-61)
… and user access rights. We identified inappropriate or questionable computer use on six computers. In addition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Suffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Half Hollow Hills Community Library - Fund Balance (2018M-127)
… fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … of operating expenditures, and the Library has no plan for the use of these surplus funds. Key Recommendations Amend …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… for funding one-time expenditures, funding needed reserves or reducing property taxes. … Plattekill Library Budgeting …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Unified Court System Bulletin No. UCS-51
… Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-51-voluntary-life-insurance-program-certain-employees-unifiedAccounts Payable Advisory No. 44
… or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsMore About This Retirement Plan – Regional State Park Police Plan
… and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planWalden Fire District – Disbursements (2014M-184)
… a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … and ensure that employees implement and comply with the procedures. Maintain a list of authorized user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsGreater Amsterdam School District – Capital Project (2022M-50)
… agreed with our recommendations and they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50