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Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll … Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… and approved before payment, the claims auditor did not ensure claims were supported . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish adequate … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… and procedures to address preparing, reviewing and approving timekeeping records. Perform periodic …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 2092
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … 2023. OSC Actions OSC will update the OT limit in PayServ to reflect the $19,729.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsTown of Groton – Highway Department Asset Accountability (2022M-117)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded … or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen assets with costs … $35,701 could not be located. Key Recommendations Update the capital asset policy to include procedures for controls …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, … UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings … effectively monitor the appropriateness of UI payments to jail inmates. We project that county inmates received …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… $269,000. Key Findings The District’s number of meals per labor hour (MPLH) is significantly lower than industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionRye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280West Seneca Central School District – Financial Condition (2014M-381)
… July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie … West Seneca Central School District Financial Condition 2014M381 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… School officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held a …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorIslip Union Free School District – Financial Condition (2013M-213)
… balance is maintained below the 4 percent cap required by law. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment … Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182North Rose-Wolcott Central School District – Financial Management (2016M-22)
… July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the … North RoseWolcott Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Homer – Purchasing and Credit Cards (2017M-112)
… Adopt a credit card policy to establish controls and guidelines over the use of credit cards. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112