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Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Delaware County – Assigned Counsel (2016M-384)

… to update the County’s assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued … counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… the performance of businesses receiving assistance from the Agency. Key Recommendations Develop a policy that …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Global Concepts Charter School – Cash Disbursements (2017M-126)

… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

State Police Bulletin No. SP-132

… who elect one of these insurances will notice a change in the narrative description on their paystub or direct deposit advice statement. Effective Date(s) … Immediately Background Currently Deduction Code 309 is identified as PBA, NY Insurance on employee paycheck stubs …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insurance

State Police Bulletin No. SP-147

… Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment Information and … Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay

State Police Bulletin No. SP-143

… Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/05/12 Payment Information and … Duty Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-pay

State Police Bulletin No. SP-138

… Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and … twelve hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, Paid Leave of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-pay

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Child and Dependent Care Credit

… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Chateaugay Central School District – Leave Accruals (2016M-149)

… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Highland Central School District – Financial Condition (2013M-358)

… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Village of Ilion – Information Technology (2015M-34)

… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … established a process for staying current on water system cybersecurity threats. Key Recommendations Provide IT …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Trumansburg Central School District – School Lunch Operations (2015M-171)

… funded primarily with federal and State aid and revenue from the sale of food to students and employees. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Elwood Union Free School District – Electronic Transfers (2014M-133)

… of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic … Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133