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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… Audit Objective Determine whether Amherst Central School District (District) officials secured user account access to the … and student information applications. Key Findings District officials did not adequately secure user account … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … the TSA. Amendments may address, but are not limited to: Changes in funding techniques (i.e., methods used by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCopiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Newfane Central School District – Financial Management (2020M-88)
… practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Yates County – County Clerk Cash Receipts (2015M-223)
… August 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted … and in a timely manner. Ensure that duties are segregated or that the Clerk provides sufficient oversight. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Unified Court System Bulletin No. UCS-188
… Purpose To notify agencies of the new deduction code 407 Political Action Fund that has been established for certain employees of the Unified Court System. Affected Employees Employees in Bargaining Unit F8 that are members of the Suffolk County Court Employees Association Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacSaratoga Youth Recreation – Financial Activities (2016M-258)
… was properly recorded and reported and that Program money was safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258SUNY Bulletin No. SU-167
… Purpose To notify SUNY agencies of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplemental … OSC will automatically process deduction transactions for this deduction. The vendor will submit all transactions for enrollments, cancellations, and/or changes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceState Agencies Bulletin No. 1248
… Purpose To notify agencies of the new voluntary long term disability insurance program available to employees … To notify agencies of the new voluntary long term disability insurance program available to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insCentral Valley School District – Claims Audit (2015M-129)
… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Maximum Number of Reportable Days – Enhanced Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysTown of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Cortlandville Fire District – Credit Cards (2020M-57)
… adequate supporting documentation. The District incurred penalty charges totaling $393 for late payments and $192 for … card claim vouchers prior to approving these claims for payment. Reconcile credit card statements to itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Maximum Reportable Days – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherOther Bulletin No. 5
… on the Job Data record will also be updated automatically by inserting additional rows with the Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundState Comptroller DiNapoli Releases Audits
… have been issued. New York City Department of Education (DOE): Custodial Service Contract Procurement and Oversight … (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City School Support Services (NYCSSS) – was … total of 202 LIRR M9 cars. Auditors found LIRR was behind schedule for delivery of the initial base order of 92 cars by …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B18-6-6)
… balance for the District, identify alternate funding, or lower appropriations. Pass a resolution to raise water rates prior to the adoption of the budget or lower the estimate for water rents. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 88-3
… shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of the town law …
https://www.osc.ny.gov/legal-opinions/opinion-88-3