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Town of Union Vale - Payroll (2018M-31)
… officials established adequate policies and procedures over payroll, leave and health insurance payments. Key … insurance contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for … officials established adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Village of West Haverstraw - Summer Program (2019M-146)
… payments were made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Johnstown - Fuel Inventory (2019M-178)
… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and … and resolve discrepancies. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Village of Schuylerville – Procurement (2014M-228)
… Key Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Chester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Red Creek Central School District – Financial Management (2020M-75)
… report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s … condition. Key Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Cortlandville Fire District – Credit Cards (2020M-57)
… were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is provided with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … The City did not have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: … appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user … specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town 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-49Maximum Reportable Days – Legacy Reporting
… Employees paid on a weekly basis should be credited with a maximum of five … days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysTown of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Tompkins 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 … Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The … through 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Shenendehowa Central School District – Claims Processing (2016M-137)
… January 31, 2016. Background The Shenendehowa Central School District is located in the Towns of Clifton Park, … Shenendehowa Central School District Claims Processing 2016M137 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Ensure that tuition reimbursements are authorized by CBAs or Board policy. Ensure that all claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools with approximately 6,700 students, is governed by an elected … Key Findings The Board has not ensured that policies and procedures are in place to control fuel assets. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271State Agencies Bulletin No. 959
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … 14, 2010 Background NYSCOPBA has requested a new deduction code for permanent life insurance through New York Life … process deduction transactions using the Deduction Code 541. Note : The vendor will submit all transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/959-new-deduction-code-541-nyscopba-permanent-life-insurance