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State Agencies Bulletin No. 1097
… Due to the increased frequency of retroactive transactions with an effective date greater than one year old, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesWalden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key … consistent with GML. Ensure that firefighters receive the points to which they are entitled. … Clifton ParkHalfmoon …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Seneca Falls - Information Technology (2018M-218)
… the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Carthage Central School District - Financial Condition (2018M-93)
… District officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
ClintonEssexWarrenWashington BOCES Payroll 2015M353
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Town of Lindley – Justice Court (2017M-270)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through … reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… community-based agencies to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Canton Central School District - Claims Audit Process (2018M-186)
… prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 … and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three … in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our …
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
… Purpose To provide information regarding a change in the processing … refunds will receive the money. Employees will no longer receive a separate check mailed to their home, but … OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsMiller Place Union Free School District – Check Signing (2017M-76)
… flash drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key …
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
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …
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)
… reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360