Search
Copenhagen Central School District - Procurement (2019M-238)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … the audit period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and ensure that all proper documentation is maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations … bank reconciliations and accountability analyses, whereby known liabilities are reconciled to available cash. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Johnstown – Financial Management (2020M-134)
… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … does not know the City’s current financial condition. The Council did not adequately plan and monitor Emergency Medical …
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)
… saved taxpayers approximately $100,066 during our audit period. Three employees received $34,738 in health insurance … that they may not have been entitled to during our audit period. The health insurance buyout calculations are not …
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)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
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)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
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)
… Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 did not have receipts or …
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 … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …
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 Costing, Grants Management, and Customer Contracts. … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project Costing Grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesNew Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District … Determine whether New Hartford Central School District District officials ensured the District …
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)
… of these properties were underbilled a total of $6,350. 16 organizations were billed for garbage services they …
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)
… officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
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)
… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key … The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …
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)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment … for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting … inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9CUNY Bulletin No. CU-574
… agencies of raise eligibility and to provide agencies with the procedures for reporting certain salary increases. … CUNY a spreadsheet of all job data rows, beginning with the first row evaluated based on the effective dates … is uploaded, a file will be created and sent to CUNY with the rejected rows and the reason for the rejection. Such …
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
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 … To determine whether Office of Children and Family Services officials have been …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionState Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new … earnings code S3G . Affected Employees Employees eligible for the awards Effective Date(s) Immediately Background … designated Management/Confidential may be compensated for Out-of-Title services performed in a higher …
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)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is …
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)
… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be …
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)
… 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-156