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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomThe Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … kindergarten through grade six. Operating expenditures for the 2012-13 fiscal year totaled approximately $7.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageState Agencies Bulletin No. 2024
… limit for Tier 5 members of PFRS and ERS for fiscal year 2022. Affected Employees Employees who are Tier 5 members of … dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation limit … 408(k)(6)(D)(ii) will increase to $305,000 for fiscal year 2022. Effective Dates Effective beginning Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireTown of North Greenbush – Town Clerk (2017M-132)
… recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Duanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
To ascertain the total expenses that the Workers Compensation Board incurred in administering the Workers Compensation Program for the three State Fiscal Years ended March 31 2020
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAccounts Payable Advisory No. 72
… XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for … with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… of billings can be conducted. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Morristown Central School District – Information Technology (2021M-137)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … did not: Develop written procedures for granting, changing and revoking user access to the overall network. Perform … written procedures for network user access. Evaluate and periodically review all network user accounts and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Sackets Harbor Central School District - Information Technology (2019M-208)
… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mVillage of Delhi - Disbursements (2019M-204)
… the former Clerk-Treasurer, submitted duplicate claims for reimbursement totaling over $1,000 for claims previously …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets