Search
Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman … The audit covered Lehman’s bank accounts for the period of January 1, 2013 through February 5, 2015. Background CUNY … largest urban university in the United States, consisting of 24 constituent colleges, graduate and professional …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOn-Time Performance
… non-rush (mid-day and evening) periods, and every hour for overnight service. A SIR train is on time if it arrives at …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceTuition Assistance Program – DeVry College
… Assistance Program (TAP) awards. Background Founded in 1931, DeVry University offers students onsite, online or … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of … technology and electronics. DeVry operates three campuses in New York – two in Manhattan and one in Queens. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance … of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the … located in Riverdale, New York, offers a variety of degree programs in the liberal arts, as well as in business, … Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New School …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of membership or ten years of service credit, whichever … their cessation dates.) Tier 5 and 6 Members: Employers do not take contributions from earnings that are not …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … (78 percent), totaling $6.4 million, were paid prior to the claims auditor’s approval. Based on dates transactions …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29State Agencies Bulletin No. 174
… date must be the first day of the current or future pay period. On the Position Data 2 panel, change the Employee … date must be the first day of the current or future pay period. Retroactive and mid-period actions will not be … Panel to report the hours and dates worked in a previous pay period that have not yet been processed. This RGH will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesSouth Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of North Greenbush – Town Clerk (2017M-132)
… Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money … … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed and reported all …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… appear in the area of the Travel and Expense module called My Wallet. The employee will be responsible for reconciling … in an area of the Travel and Expense module called My Wallet. Travelers and their proxies are responsible for … above. For guidance on creating expense reports using My Wallet, access SFS Coach. For related information, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate … of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Long Lake Central School District – Capital Project (2021M-183)
… pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly established, … with our findings. … Determine whether Long Lake Central School District District officials properly established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… totaling $33,446 were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 … one and 131 days before they were approved according to the District minutes. 306 checks, totaling almost $2 … Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225State Agencies Bulletin No. 1787
… Purpose The purpose of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing … returned to the payroll using the Action Rehire or Return from Leave on 12/28/18 or later Members who have RGS earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureTown of New Windsor – Information Technology (2020M-137)
… recovery plan that provides specific guidelines for the protection of IT assets and data against loss or … in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Oversight of Chemical Dependence Residential Services
… of an OASAS inspection of the Program’s compliance with all applicable laws, rules, and regulations. Depending on … their next recertification review is due. OASAS suspended all on-site recertification reviews due to the COVID-19 … a tool used by regional office staff that encompasses all the requirements of the review and the steps that must be …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesTown of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage user accounts and permissions. As a result, the six computers tested had unneeded user accounts …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71