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Accounts Payable Advisory No. 44
… or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140South Orangetown Central School District – Network User Accounts (2022M-24)
… accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Mount Morris Central School District – Online Banking (2022M-99)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) officials … ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followState Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing … Employees will no longer receive a separate check mailed to their home, but will have the refund included in their … direct deposit advice statement. Refunds are not subject to taxes or deductions and will not be charged to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTown of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period January 1, … The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyRestrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsPort Byron Central School District – Network User Accounts (2021M-119)
… pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials ensured network user account … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access … action. … Determine whether PhelpsClifton Springs Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Uniondale Union Free School District – Procurement (2016M-195)
… contracts or cooperative bids. Ensure that purchases are not made until the purchasing agent has issued an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of … separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. Background … are made according to the terms of negotiated agreements and contracts. … Oswego County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsGreece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which … approximately $217 million. Key Findings The Board has not developed written policies or procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54