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Internal Control System Components
… by submitting a Certification and Internal Control Summary describing the internal control activities undertaken during …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsArrochar Meats, Inc.
… Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers totaling … the New York State Office of the Attorney General for its review. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incSUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyOversight of International Offices
… has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD does not have … and vendor invoices, to support the expenses claimed by the foreign representatives. Key Recommendations Monitor …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Newark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… and approved by OSC. A copy of a recommended signature page and the certification language required on each signature page is attached . The Comptroller approval may be in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageVI.1 Budget Control – VI. Budgets
… Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlEast Meredith Rural Fire District – Financial Activities (2021M-26)
… (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town 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-27State Police Bulletin No. SP-198
… is to inform the agency of OSC’s automatic processing and provide instructions for payments not processed … implements the 2018-2023 Agreement between New York State and the New York State Police Investigators Association (NYSPIA), and provides for increases to certain payments effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceOversight of Mitchell-Lama Application Fees
… a managing agent to handle day-to-day affairs. Under the Rules of the City of New York (Rules), at the time of our scope, Mitchell-Lama developments …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Hudson City School District – Information Technology (2020M-157)
… (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, … did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Implementation 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-138City of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127West Seneca Central School District - Community Education (2019M-241)
… Findings District officials did not review or reconcile electronic payments with cash receipts records to verify that … before and after school program fees. Review and reconcile electronic payments collected by third-party vendors with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payUnified Court System Bulletin No. UCS-289
… automatic processing of the April 2020 UCS Increments and Longevity Increments and provide instructions for payments … may be eligible to receive the April 2020 Increment or Longevity Increment as indicated below: Salary Plan: UCS NUC … Pursuant to Article 2, Section 37.3 of the Judiciary Law, longevity increments are to be processed for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-increments