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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationCopiague Fire District – Credit Card Purchases (2019M-98)
… credit card purchases exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges … officials and employees comply with the District’s maximum meal allowance established by District policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98X.4.C Contacts – X. Guide to Vendor/Customer Management
… Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at … the Vendor Self Service Portal, the vendor will be able to add or update any contact information, including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.7.J Final Reports – IX. Federal Grants
… official book of records, the amounts listed in any final financial report should be traceable to SFS records. … accounting records to federal award records before the final report is prepared and filed with the federal awarding … agency. At any time prior to actual submission of the final report, agencies may request the project be closed in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAccounts Payable Advisory No. 68
… agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a … services closely to ensure it pays the appropriate amount for services performed. The GFO, Chapter XII, Section 10.D – …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Sidney – Budget Review (B4-15-18)
… hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of East Hampton - Budget Review (B20-7-10)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAccounts Payable Advisory No. 21
… advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated … vendor provide the Business Unit with separate invoices for each master contract purchase. A voucher can reference … ID in the Master Contract ID field on the voucher. For more information on referencing a Master Contract on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … financial reports. The Board did not review and approve change orders. Key Recommendations Ensure that all capital … the life of the projects. Review and approve all project change orders in accordance with New York State Department of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263State Agencies Bulletin No. 952
… 7, 2009 through August 13, 2009. Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCuba-Rushford Central School District – Financial Management (2015M-125)
… Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264East Moriches Union Free School District -- Budget Review (B17-7-4)
… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4