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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87State Agencies Bulletin No. 1308
… OSC Actions OSC will begin Fiscal Year End activities on March 24th, 2014 for the paychecks dated April 3, 2014 … OSC will submit the accounting interface to SFS on March 28, 2013. Please refer to SFS for any information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1206
… The Control-D upgrade will be completed between 6:00 a.m. and 9:00 a.m. on November 19, 2012. OSC Actions OSC is … 3.7.01.100.The upgrade includes the following enhancements and corrects several existing issues. Enhancements: Reports … browsers FireFox 6, Internet Explorer 9.0, Adobe 9.0 and the latest version of Java Issues Corrected: Save and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeCUNY Bulletin No. CU-276
… all members in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1280
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Management of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation … Key Findings MTA follows certain important practices to manage cash and to maximize return on its investment …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mRochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … PPSI data resides. Prenumbered receipts were not used by student treasurers. Officials did not implement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSaranac Central School District – Payroll (2015M-298)
… the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac … for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mRichland Fire District – Board Oversight (2016M-374)
… insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking … ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and