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Town of Oneonta – Town Clerk (2021M-59)
… Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated. … for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
Determine whether District officials ensured students personal private and sensitive information PPSI was adequately protected from unauthorized access
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… Key Recommendations Ensure all contract provisions are followed and all requirements are met before approving separation payments. Ensure all … that drive the separation payment calculation spreadsheet are accurate. BOCES officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… complete report - pdf ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, … and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … into the Project Costing (PC) module. Once the contract is in ACTIVE status, the billing process is initiated. General ledger journals and expense reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection general ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesNew Hartford Central School District – Payroll (2021M-149)
… was responsible for adding and changing salaries and pay rates, processing the payroll, and signing and distributing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149City of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… services. Obtain verbal and written quotes as required by the procurement policy and ensure that all proper …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Islip Fire District – Disbursements (2020M-9)
… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9CUNY Bulletin No. CU-574
… undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryManagement of Energy Consumption
… and environmentally proactive. It requires them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate base year) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionState Agencies Bulletin No. 433
… services performed in a higher grade/position. Such Awards by the Governor's Office of Employee Relations are determined … to the new Extended Out-of-Title Agency Protocol issued by the Governor's Office of Employees Relations on … Comments page stating the dates and calculations covered by the Grievance decision. No other earnings are to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Services (BOCES) officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the … support that the overtime we reviewed was preapproved and necessary. As a result, officials may have paid more …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Garden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. Eleven IT assets … printers), including seven with estimated combined costs of $13,645 and four with unknown costs, 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-161North Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136