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Greenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll … employees, the Town lacks written policies and procedures to provide guidance to Town officials on how to process and distribute payrolls. … The purpose of our audit was to examine the Towns internal controls over payroll …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Welcome Center and Rest Area Planning and Implementation
… of Transportation (Department) has a written capital plan for highway facilities for the traveling public, and whether … in July 1998, is the Department’s comprehensive Statewide Plan for Highway Rest Areas. Rest Areas are defined as … if the Department of Transportation has a written capital plan for highway facilities for the traveling public and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationState Agencies Bulletin No. 1681
… – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1528
… new row in an Employee’s tax record after January 9, 2017 up to and including January 13, 2017, must review the Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1528-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1441
… for any part of 2015 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1441-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1606
… 13 be checked for every employee who is either: Covered* by an employer provided retirement plan or An active … that is eligible to join the plan is considered covered by the plan even if the individual elects not to join or does … Check Box Certain employees and positions are not covered by a retirement plan and should not have the Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Center for Disability Services – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal … December 31, 2013. Background CFDS is an SED-approved not-for-profit special education provider located in Albany, New … the ages of three and five years. CFDS is reimbursed for preschool special education program services through …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Mahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32CUNY Bulletin No. CU-775
… processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to … employees. In addition, a memorandum dated October 19, 2023, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2023 Uniform Allowance payment for campus security titles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings The … Department (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Guilford - Justice Court Accountability (2018M-248)
… should: Prepare a list of Court liabilities and compare it to reconciled bank balances. Pay unidentified funds to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Former Fire Co. Treasurer Admits Stealing $24K
… Wendy Wharton, former Citizens Hose Fire Company treasurer, pleaded guilty to felony grand larceny and … thousands of dollars by pocketing cash, using the fire company’s credit cards and stole checks to gamble at casinos … "Ms. Wharton betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCompliance With Executive Order 95 (Open Data)
… of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period … 2020, there were over 4,700 data items on Open Data. Parks is responsible for the operation and stewardship of the parks …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataSUNY Bulletin No. SU-180
… year salary calculation. Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL or CYF … 9/1/11, Pay Period 12L, paychecks dated 9/28/11 Background In any fiscal year in which February 29 falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-180-leap-year-salary-calculation-fiscal-year-2011-2012-sunyWayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and