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Lake Placid Central School District – Transportation State Aid (2023M-95)
… applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s taxpayers will …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… benefits transactions through the use of computer-assisted auditing techniques for the period July 1, 2012 through May …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsJohnson City Central School District – Financial Condition (2015M-204)
… Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident taxes and a decrease in the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionMaximum Number of Reportable Days – Enhanced Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… SECTION OVERVIEW AND POLICY The purpose of this section is to provide agencies with guidance related to required employee information for all New York State credit cards. This includes the Procurement, Travel, Non-Employee Travel (NET), and Fuel cards. Process …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsXV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within … as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVillage of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be …
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)
… unneeded network user accounts when there was no longer 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-107Tompkins 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 … is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga …
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)
… $483,000. Key Finding The Board does not have policies or procedures to ensure that claims are adequately …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Belleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 …
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)
… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …
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)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
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-85Copenhagen Central School District - Procurement (2019M-238)
… Objective Determine whether District officials sought competition for the purchase of goods and services not … about $128,000 found that District officials did not seek competition by obtaining oral or written quotes for 18 … percent) totaling $81,500. District officials did not seek competition for services from five of the six professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Richford - Town Clerk/Tax Collector (2019M-236)
… were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236