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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were … approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Solvay Union Free School District – Payroll (2017M-257)
… 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga … The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. Key Findings The Board … Time cards for DPW employees showed the month and year but not the actual days that employees worked. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingTown of Yorktown - Information Technology (2020M-16)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16South Orangetown Central School District – Network User Accounts (2022M-24)
… we found District officials did not: Ensure procedures for granting, changing and disabling network access are … and regularly review enabled network user accounts for necessity. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24SUNY Bulletin No. SU-167
… Insurance Program. Affected Employees Employees in Bargaining Unit 08 represented by the United University … to allow members of Bargaining Unit 08 to participate in Personal Accident and Personal Cancer insurance products …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceNew Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Jefferson Community College – Procurement (2017M-156)
… trustee. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $28.7 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… salaries and wages for the period July 1, 2016 through June 30, 2017. Background The Madison-Oneida Board of …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of Ossining – Parking Ticket Collections (2017M-259)
… purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Operational Advisory No. 7
… with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateUrban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information … The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … $113 million. Key Findings We found 36 transportation employees were paid 741 hours, totaling approximately … We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… the results using a measurement scale; Estimating each year the annual amount necessary to maintain and preserve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Introduction – Information Technology Contingency Planning
… goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction