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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT assets and ensure that obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Overtime Compensation – Enhanced Reporting
… visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … worked beyond regular scheduled hours Certain payments are not considered overtime and are not pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133East Meredith Rural Fire District – Financial Activities (2021M-26)
… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire … Determine whether the East Meredith Rural Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Implementation of the Security Guard Act
… – 130,244 original registration applications and 187,219 renewal registration applications. Key Findings The … with the Division’s policies and procedures. Twenty-four renewal forms were received and processed in excess of six … from their expiration date, contrary to the Division’s renewal policy. Key Recommendations Develop processes to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157City of Johnstown – Information Technology (2020M-127)
… to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Downsville Central School District – Claims Auditing (2022M-134)
… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134East Moriches Union Free School District – Financial Condition Management (2022M-1)
… School District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementNewark Valley Central School District – Procurement (2022M-60)
… complete report - pdf] Audit Objective Determine whether Newark Valley Central School District (District) officials … Determine whether Newark Valley Central School District District officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… Keeping the plan well-funded has helped improve New York’s credit rating and avoided the budget problems faced by states with … but employers receive a discount if payment is made by Dec. 15, 2021. There are more than 3,000 participating …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Unified Court System Bulletin No. UCS-289
… SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2019 04/01/2019 04/01/2019 04/01/2019 Background Pursuant to Article 2, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National … by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… oversees homeless shelters to ensure they are operating in compliance with applicable laws, rules, and regulations. … York State has the second largest population of homeless in the United States, with 91,897 homeless individuals. New York also had the largest increase in this population – 46.8 percent – between 2007 and 2018. …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Agencies Bulletin No. 1833
… in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … Questions regarding transactions may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payState Police Bulletin No. SP-198
… Date Annual Addl Earnings: $1,686 Earnings End Date: Leave Blank Goal Balance Leave Blank Maintenance Allowance (MTA) Earnings Code: MTA … taxable gross and will be reported on the employee’s Form W-2. Earning Code AJR is supplemental taxable wages, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceTown of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 … elected five-member Town Board. The Town has two elected Justices who preside over Town Justice Court operations. Town … to Court operations in 2013 was $366,772. Key Findings The Justices did not always perform monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population … The purpose of our audit was evaluate the Clerks financial and records …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230