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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Opinion 93-5
… requirement - to give the public an opportunity to express their views and make inquiry regarding budgetary … afforded the public an opportunity, on proper notice, to express its views on the budget prior to its final adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Motor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOpinion 98-15
… (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need … of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum requirements of Town … for local historical preservation programs". Therefore, in our opinion, section 119-dd(4) contains the controlling …
https://www.osc.ny.gov/legal-opinions/opinion-98-15State Agencies Bulletin No. 2383
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign and explain SEFA Continuous Giving … the State Employees Federated Appeal (SEFA), allows for continuous giving. This is an effort to promote … The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 276
… To notify Executive Branch agencies of the procedures for processing Military Stipend payments Eligible Employees … provides an explanation of the military benefits for eligible employees as related to the events of September … Calculation of Military Stipend Employees eligible for a military stipend are to be paid regular State salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Watervliet City School District – Information Technology (2021M-34)
… 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As … permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Penn Yan Central School District – Network Access Controls (2021M-79)
… (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities … and services to be provided. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Haldane Central School District – Information Technology (2021M-84)
… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village of Oyster Bay Cove – Claims Audit (2022M-114)
… Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for … purposes and audited before payment. Key Findings The Board did not ensure that claims were adequately supported, … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims were adequately …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Carle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Shenendehowa Central School District – Longevity Payments (2023M-165)
… agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. … located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… report – pdf] Audit Objective Determine whether Town of Southold (Town) employees and elected officials completed … was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees … and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of … reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Claims Auditing (2018M-240)
… Key Finding We found no evidence that the Board, as a whole, performed a thorough audit of claims that not only … but also ensured that the procurements and claims adhered to all District policies and procedures. Key Recommendations … and regulation. Require the Business Manager/Treasurer to submit claims packets to the Board, together with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Remsen Central School District - Claims Audit Process (2019M-86)
… for a valid purpose and in compliance with required statues and policies. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86