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Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

Bethlehem Central School District – Credit Cards (2017M-41)

… credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for … The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws … from the District bank account without the Treasurer’s authorization. Key Recommendations The claims auditor should …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

East Moriches Union Free School District – Claims Processing (2016M-273)

… Purpose of Audit The purpose of our audit was to examine claims … The claims auditor did not properly identify and report all confirming purchase orders to the Board. The Treasurer … account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Depew Union Free School District – Financial Condition (2016M-229)

… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

Herkimer Central School District – Financial Condition (2016M-68)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

State Agencies Bulletin No. 1170

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & … To notify agencies of an automatic Dues and Agency Shop Fee increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-association

City of Gloversville – Parking Violation Operations (2016M-231)

… Purpose of Audit The purpose of our audit was to review the City’s parking violation … 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231

St. Regis Falls Central School District – Fund Balance (2016M-141)

… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141

Cattaraugus County – Court and Trust Funds (2014M-85)

… Purpose of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 … The purpose of our review was to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Niagara County – Court and Trust Funds (2015M-228)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Scarsdale Union Free School District – Information Technology (2016M-252)

… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252

Bellmore Union Free School District – Payroll (2023M-129)

… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department … when needed. District officials generally agreed with our recommendations and indicated they have initiated or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

State Agencies Bulletin No. 246

… Purpose To explain the conversion of deduction code 768 from a general deduction to direct deposit Affected Employees Employees in … To explain the conversion of deduction code 768 from a general deduction to direct deposit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-deposit

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of … all material respects. Following is a general description for how and why this information is used. Guide to … to specific accounting and administrative requirements for the federal funds it receives and disburses …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirements

Village of Schaghticoke – Board Oversight (2023M-78)

… periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by the …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

SUNY Bulletin No. SU-347

… automatic union dues increase. Date Issued : October 23, 2023 Affected Employees: SUNY employees represented by UUP in … Effective Administration paychecks dated November 22, 2023. OSC Actions: At the request of UUP, OSC will update the base annual salary for the calculation of dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increase

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES … approval and manual entry into the financial system of the timesheets utilized by certain bargaining …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll