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Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

… $473 was not set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update and amend the ECA fund policy and establish written procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95

Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)

… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234

More About This Retirement Plan – Article 14 Benefits

… New York State Legislature. These benefits are available to Tier 3 New York State and Local Police and Fire Retirement … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan

More About This Retirement Plan – Regional State Park Police Plan

… 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 Regional State Park Police …

https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-plan

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

Alton Fire District Internal Controls Over Financial Operations 2015M96

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96

Walden Fire District – Disbursements (2014M-184)

Walden Fire District Disbursements 2014M184

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

North Salem Central School District – Network User Accounts (2022M-140)

… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

Village of Canajoharie – Procurement (2015M-36)

… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

South Orangetown Central School District – Network User Accounts (2022M-24)

… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Village of Sagaponack – Claims Processing (2017M-124)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. … Village …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124

Town of Ulster – Town Assessor (2016M-361)

… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Town of Oxford – Financial Management (2016M-420)

… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420

Town of Randolph – Justice Court Operations (2021M-76)

… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

State Agencies Bulletin No. 1950

… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systems

Port Byron Central School District – Network User Accounts (2021M-119)

… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

Medina Central School District - Capital Projects (2019M-163)

… officials did not always obtain competitive pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163