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Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologySouth Kortright Central School District – Claims Audit (2023M-69)
… were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … were adequately supported and properly audited prior to payment, certain purchases of goods and services we … District officials agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69East Irondequoit Central School District - Financial Management (2019M-28)
… by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Eden Central School District – Capital Project Management (2024M-83)
… oversight of and managed the Districts 2022 capital project project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Volney – Financial Operations Oversight (2024M-93)
… not provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… Determine whether the Town of Butler Town Board Board effectively managed the Towns townwide and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionAccounts Payable Advisory No. 74
… Interest XI-A.6 Auto-Sourcing Purchase Orders XII.4.E Electronic Invoicing XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch Update : The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedContract Advisory No. 23
… , Chapter XI, Section 2.K. - Authorized Signatures , the Office of the State Comptroller (OSC) Bureau of Contracts … must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization … form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sSUNY Bulletin No. SU-271
… instructions to agencies for processing the 2017 M/C $600 Lump Sum Payment. Affected Employees Employees … Chapter 263 of Laws of 2018 provides for a one-time $600 Lump Sum payment for MC BU13 employees to be distributed … eligible to receive a one-time lump sum payment of up to $600. Bargaining Unit = 13 Salary Grade = 980 Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andState Agencies Bulletin No. 246
… statements printed for April 11, 2001 OSC Actions OSC will convert all employee records from a general deduction to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositState Agencies Bulletin No. 146
… Purpose To provide instructions to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and … To provide instructions to agencies on reporting this retirement status change for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Real Property Tax Cap - School Districts Guidance
… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceYork Central School District – Online Banking (2016M-295)
… for the 2016-17 fiscal year total approximately $16.8 million. Key Findings District officials were not aware of … for online banking activities. District officials did not dedicate a separate computer for online transactions. Both …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Tully Central School District – Financial Management (2016M-359)
… in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and