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LaFargeville Central School District – Information Technology (2021M-192)
… adequate information technology (IT) controls over physical IT assets and nonstudent network user account … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … components that cost $9,266 could not be found. No physical access or environmental controls over the server …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Enhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency … Interagency billing is a process that allows agencies to bill each other settling bills without the need for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewWayne Central School District – Transportation Department Operations (2021M-160)
… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mIX.7.D Cost Allocation – IX. Federal Grants
… based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various … based on payroll data helps facilitate an equitable and timelier allocation of payroll costs across various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationNew Lebanon Central School District – Network User Accounts (2021M-30)
… did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Selected Wage Investigation Procedures
… workers, assist the unemployed, and connect job seekers to jobs. In fulfilling these responsibilities, the Department’s … and child labor, help improve working conditions for adults, minors, and individuals with disabilities. … system (docketing), as recommended in its procedures. In 55 of the 69 cases, the first contact did not occur for more …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresVillage of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the … The purpose of our audit was to review the Towns budget planning and financial management for the …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … fund for services not related to the water fund by as much as $3.7 million. Over the last 10 years, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment Insurance (UI) benefit … and procedures. In addition, we performed data analytics to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We also sought to determine … To determine whether Empire BlueCross BlueShield Empire paid claims for special …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughEthical Standards for State Agency Contractors Act
… 2021-2022: Ethical Standards for State Agency Contractors Act – A.7020/S.6616 (Zebrowski/Skoufis) – Establishes … or services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-1City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Saranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Newark Central School District - School District Website (S9-19-38)
… pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a … Determine whether the Newark Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38