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Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… deposited and disbursed extra-classroom activity (ECA) funds. Key Findings District officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials did not issue duplicate receipts … Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTown of Hempstead – Procurement (2022M-63)
… competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings … did not always seek competition for professional services and ensure bid specifications were met. Officials paid: … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… claims were adequately supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to payment . However, the District needs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Hagaman – Claims Auditing (2022M-11)
… of Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had department head approval. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationFire Island Union Free School District – Claims Auditing (2023M-114)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims … School Ditrict District claims auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Copiague Union Free School District - Information Technology (2023M-150)
… nonstudent network user accounts and financial software access controls. Key Findings District officials did not … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and … by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
Determine whether Greater Southern Tier GST Board of Cooperative Educational Services BOCES officials properly monitored and accounted for capital assets
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Gorham – Procurement (2024M-7)
… in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials did … in accordance with Town policy, statutory requirements and good business practices. As a result, there is an increased … in accordance with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7City of Yonkers – Budget Review (B20-6-4)
… for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and consumer … for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and consumer …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Agencies Bulletin No. 2163
… Affected Employees: Employees in Bargaining Unit 06 – Management Confidential or Bargaining Unit 46 – Military … or Administration pay period 17L, paychecks dated 12/06/2023. Eligibility Criteria: Employees in Bargaining Unit 06 or Bargaining Unit 46, on the eligibility date, which is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 836
… the Time Entry page: The agency must enter the following information in the Time Entry page for reporting Pre-Shift … new Time Entry code PSA : Earnings Begin Date: Enter the first day of the pay period Pre-Shift is due Earnings End … or direct deposit advice. Questions Questions about this Bulletin may be e-mailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenState Agencies Bulletin No. 138
… provide information about the employee's mailing addresses on PaySR panels and to provide agency instructions for … Personal Data 1 Home Address- The employee's home address on this panel is used to report employee tax information to … The home address entries are not required fields on the PaySR Personal Data 1 panel. Agencies should ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… report – pdf] Audit Objective Did the Haverstraw-Stony Point Central School District (District) Board of Education … Did the HaverstrawStony Point Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mPrattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Waterford - Town Clerk Collections (2018M-265)
… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the … that collections are documented, safeguarded and deposited in a timely manner. Review the Treasurer’s books and records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialEast Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Wappinger - Information Technology (2019M-220)
… on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not … policy. Develop written procedures for managing system access that include periodically reviewing user access and disabling or deleting user accounts when access is …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220West Seneca Fire District #4 – Procurement (2020M-52)
… officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal … competitive purchasing. District officials agreed with our findings and recommendations and indicated they have … officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52