Search
Garrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Burke – Fiscal Oversight (2016M-277)
… Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is … monthly financial reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the … (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… through June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Geneva City School District - Reserves (2018M-51)
… complete report - pdf] Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsVI.I Overview – VI. Budgets
… available budget for all statewide budget definitions. The format of the Budget Reference chartfield will vary depending upon the budget ledger and use. The format of Budget Reference on active appropriations will be ‘A’ followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewCUNY Bulletin No. CU-518
… Purpose To inform agencies of the processing of the 2015 Prepaid Legal Service Benefit. Affected Employees … TM, TO, TP, TR, TU, TW, TX, U3, or U6 who reside within the following zip codes: New York City Zip Codes Brooklyn … To inform agencies of the processing of the 2015 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-518-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-453
… Purpose To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit. Affected Employees … TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 who reside within the following zip codes: New York City Zip Codes Brooklyn … To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-494
… Purpose To inform agencies of the processing of the 2014 Prepaid Legal Service Benefit. Affected Employees … TM, TO, TP, TR, TU, TW, TX, U3, or U6 who reside within the following zip codes: New York City Zip Codes Brooklyn … To inform agencies of the processing of the 2014 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-494-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-552
… Purpose To inform agencies of the processing of the 2016 Prepaid Legal Service Benefit. Affected Employees … TM, TO, TP, TR, TU, TW, TX, U3, or U6 who reside within the following zip codes: New York City Zip Codes Brooklyn … To inform agencies of the processing of the 2016 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-552-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
… Purpose To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit. Affected Employees … TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 who reside within the following zip codes: New York City Zip Codes Brooklyn … To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesUnified Court System Bulletin No. UCS-268
… To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2018 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucs