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Garden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was preapproved and necessary. As a result, officials may have paid more overtime than necessary. Officials: Paid 17 … Paid 13 employees overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Town Clerk (2023M-31)
… Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did … or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Allen – Claims Audit (2024M-123)
… we could not confirm whether they were for a valid and legal Town purpose. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… and model information for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot … ensure that asset tags were properly recorded for each device. We reviewed 60 IT devices to confirm the devices were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentEvergreen Charter School – Credit Card Purchases (2024M-143)
… report – pdf] Audit Objective Determine whether Evergreen Charter School (School) credit card purchases were properly … Determine whether Evergreen Charter School School credit card purchases were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Summit – Town Clerk (2024M-51)
… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … serve to document the status of money held by the clerk and enable the clerk to verify the accuracy of financial …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Rye City School District – Payroll (2024M-2)
… monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Main-Transit Fire Department – Credit Cards (2024M-77)
… types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, 353 purchases may … $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt was provided to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Corning City School District – Claims Auditing (2023M-105)
… report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … Determine whether the Corning City School District District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Unified Court System Bulletin No. UCS-72
… Bonus payment and to provide agencies instructions for adding payments. Affected Employees Represented and … the State and various bargaining units and legislation for un-represented employees in the Unified Court System, provides for a Ratification Bonus of $800.00 for eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemState Agencies Bulletin No. 433
… 10/06/2003. Agency Actions Out-of-Title Step 3 Grievance Award- New Earnings code S3G A new earnings code, S3G -Step … the Salary Determination Unit at OSC to verify receipt of award. For Out-of-Title Grievances (S3G) where the … The agency's labor relations representative must submit a letter to the Director of the Bureau of State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesDeposit Central School District - Financial Condition (2018M-204)
… cost-effectiveness of special education services and offer programs in-house when it is cost-effective to do so. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness … employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Tuckahoe Common School District - Purchasing (2018M-228)
… totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228