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Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Marion Central School District – Procurement (2022M-3)

… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets 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/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)

… Project ID Project ID in SFS is an internal identifier to capture costs related to a … approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that … number as the Project ID when creating new projects in SFS is no longer recommended, as the Project no longer equals the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description

Greenville Central School District – Information Technology (2021M-156)

… network user account controls to prevent unauthorized use or access. Key Findings District officials did not establish … for network user accounts to prevent unauthorized use or access. Officials did not: Develop a comprehensive … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by … Ten of the 12 recommended components of mental health that educators should know were not included in the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

East Meredith Rural Fire District – Financial Activities (2021M-26)

… before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Hamden – Financial Condition (2013M-86)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Overview – Information Technology Contingency Planning

… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

State Agencies Bulletin No. 147

… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have … Immediately Background Information A new earnings code was established to report fee earnings plus retirement …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also include …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Margaretville Central School District – Fund Balance (2015M-55)

… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … The District has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … been paid, led to overbilling. Key Recommendations Ensure up-to-date accurate residency records are maintained and … are reconciled with the billing spreadsheets. Prepare all bills on an FTE basis. Ensure that accurate and timely …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant Superintendent) and BOCES … a comprehensive investment program or develop procedures for the operation of the investment program in compliance …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management