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Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372State Agencies Bulletin No. 2128
… or by telephone at (888)-235-9223, Monday through Friday, 8:00 a.m. to 8:00 p.m., Eastern Time for questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37CUNY Bulletin No. CU-532
… regarding Taxes should be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterCUNY Bulletin No. CU-693
… agency procedure for reporting retroactive rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees in the title of Maintenance Worker are affected. Background … increases are pursuant to a Consent Determination entered and filed on August 6, 2020 between the Comptroller of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersOpinion 92-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation (joint investments by municipalities and public authorities) MUNICIPAL COOPERATION -- Municipal … the Water Authority of Great Neck North may participate in a cooperative plan for the joint investment of its funds …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Jefferson Community College – Procurement (2017M-156)
… audit was to determine whether the procurement of goods and services was appropriate and compliant with competitive bid statutes and College … system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
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)
… determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. … job duties. Ensure that a payroll clerk is not involved in the payroll certification process. …
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)
… our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … Key Findings The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The … actions. Key Recommendations Adopt written policies and procedures for collecting unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259New Hyde Park Fire District - Payroll (2018M-165)
… a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded. Key Findings Direct supervisors did not review … Ensure timecards for all employees are reviewed and approved by their direct supervisors. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165SUNY Bulletin No. SU-167
… Insurance Program. Affected Employees Employees in Bargaining Unit 08 represented by the United University … of Bargaining Unit 08 to participate in Personal Accident and Personal Cancer insurance products through the … submit all transactions for enrollments, cancellations, and/or changes. Agency Actions Agency update access is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceOperational Advisory No. 7
… and email it to [email protected] no later than Friday, 10/11/13 . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. Capital assets except for Land, Land Preparation, Library Books, and Construction … of this Chapter, or the modified approach may be used for certain infrastructure assets that meet the criteria of: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… 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 period July 1, 2012 … in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andTown of Deposit - Budget Review (B4-14-22)
… review was to determine whether the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are … budget for the Town’s five funds totals $1,378,325 and is funded by estimated revenues of $134,785 and real … review was to determine whether the significant revenue and expenditure projections in the Towns proposed budget for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Introduction – Information Technology Contingency Planning
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting and reporting. The impact of an unplanned IT … IT has become an integral part of most local governments and school districts operations …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 … The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The … Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 percent of the water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Town of North Elba – Cash Collections (2020M-49)
… Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Tompkins County Public Library – Financial Management (2015M-250)
… our audit was to examine the Library’s financial condition and internal controls over Library operations for the period … is the central library for the 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-250