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Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… responsible for the Unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made some progress in correcting the problems identified in …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followSullivan County – Time and Attendance (2017M-55)
Sullivan County Time and Attendance 2017M55
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55State Agencies Bulletin No. 1060
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … Processing of Garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsMiller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Vendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with two critical registration processes that if done timely will benefit both … information. Attention to both processes, but especially registration with e-Supplier, will create a smooth experience …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationPayment for Service Credit – Article 14 Benefits
… you. There are two kinds of past service costs — mandatory and optional. Mandatory costs are required for service credit … previous or military service. Once you have made payment and have accrued two years of service credit as a member, you … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… and two noncomponent school districts and is governed by a seven-member Board of Education elected by the component districts’ boards. BOCES' component …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360South Orangetown Central School District – Network User Accounts (2022M-24)
… Audit Objective Determine whether South Orangetown Central School District (District) officials ensured network user accounts … we found District officials did not: Ensure procedures for granting, changing and disabling network access are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured … action. … Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andKortright Rural Fire District – Financial Activities (2022M-51)
… saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank … records. Compare prices to help ensure purchases are cost effective and in the best interest of taxpayers. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51South Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… records. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Town of Oneonta – Town Clerk (2021M-59)
… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … corrective action. … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Monticello – Financial Condition (2020M-107)
… significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial … condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Pearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … of Orangetown in Rockland County. The District is governed by an elected five-member Board of Fire Commissioners. … the procurement process comply with the purchasing policy by obtaining the required written quotes for purchases not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Town of Owego – Financial Management (2015M-179)
… a population of approximately 20,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Stockton – Financial Management (2014M-90)
… approximately $1.3 million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus … appropriations in annual budgets. Town officials have not developed a written multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures