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Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was awarded …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate financial oversight. As … policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTonawanda City School District - Procurement (2023M-108)
… officials used a competitive process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District … officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Dolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175West Genesee Central School District - Capital Assets (2023M-128)
… assets that we tested, and did not conduct periodic physical inventories to help ensure the records were accurate … and complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only … prior to being placed in service. Conduct periodic physical inventories. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128City of Salamanca – Employee Benefits (2023M-96)
… $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who received the … payment could have been made based on inaccurate leave accrual records. These exceptions occurred because the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96SUNY Bulletin No. SU-225
… explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … the salary calculation will be changed to reflect the Leap Year Factor of .038251 effective 09/01/15 for CAL and … 09/01/15 to change the salary factor calculation to the Leap Year calculation for affected employees who do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calSUNY Bulletin No. SU-53
… 2000 and March 1, 2001 salary increases. The Action of PAY RT CHG and the Reason of SIC (Salary Increase) will be used. … by inserting additional rows using the Action of PAY RT CHG and the Reason of CSL (COR SAL). OSC will not … summer service, the agency must submit the Action of PAY RT CHG and the Reason of CSL (Cor Sal) on the Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesBuffalo United Charter School - Financial Management (2018M-197)
… generally disagreed with our findings and recommendations. Appendix B includes our comments on the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was … Determine whether the use of Town resources to improve private property was …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Objective Determine whether Village officials ensured that cash disbursements were properly supported, audited and for … Determine whether Village officials ensured that cash disbursements were properly supported audited and for …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. … to help prevent and properly respond to a malicious attack …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Cazenovia Central School District - Information Technology (2019M-46)
… awareness training to employees. Disable and/or remove unnecessary user accounts on the network. Properly manage PPSI data. … policies and procedures for adding, deleting and modifying user access rights. Inventory, classify and develop controls …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings … to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, sensitive IT … Internet use to ensure it complies with Board policies and regulations. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Warwick Valley Central School District - Professional Services (2019M-139)
… Audit Objective Determine whether the District procured professional services in accordance with Board policies and … Finding District officials did not seek competition for professional services from four of the 12 professional service providers reviewed. These providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Salem Central School District - Purchasing (2019M-105)
… adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103State Agencies Bulletin No. 925
… 11, 2009. Employees must be full-time annual employees on July 1, 2009 and at the time the employee elects to … will be made in a separate check. There will be no direct deposit for this payment. Agency Actions Removal From … and terminated employees. PEF Dues PEF dues (and agency shop) are .9 percent of an employee’s gross earnings, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-payments