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Monthly Transaction Report - October 2023
The Common Retirement monthly transaction report for October 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/october-2023.pdfMonthly Transaction Report - September 2023
The Common Retirement monthly transaction report for September 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/september-2023.pdfNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-50.pdfInternal Controls for Payroll Webinar Presentation
Print out the Internal Controls for Payroll Webinar Presentation.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-payroll-08-11-20.pdfGetting Municipal Data Using OpenBookNewYork.com
Print out the slideshow presentation prior to webinar running.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-municipal-data-using-open-book.pdfAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … The following are examples of areas to consider: Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable inventory items such …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfGreene County - Information Technology (2020M-38)
Determine whether officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/greene-county-2020-38.pdfMilitary Service Credit
Military veterans and active service members may be eligible to receive additional service credit toward their NYSLRS retirement benefits.
https://www.osc.ny.gov/files/retirement/publications/pdf/1723-military-service-credit.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials adequately safeguarded … Determine whether Greenwich Central School District District officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Elwood Union Free School District - Claims Auditing (2019M-31)
… controls over the claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Bay Shore Union Free School District - Procurement (2018M-212)
… were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Fiscal Stress Monitoring System - Municipalities in Stress Fiscal Years Ending 2020
This list includes the municipalities designated in fiscal stress for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-stressed.pdf