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Honeoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Selected Aspects of Incident Intake and Investigation
… Law, Center officials concluded that the Center is only authorized to provide the State Comptroller with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationState Agencies Bulletin No. 1166
… in the Department of Environmental Conservation (09XXX) or the Office of Parks, Recreation and Historic Preservation … Family Services (25000), Office of Mental Health (50XXX) or Office for People with Developmental Disabilities (51XXX) … in the Department of Environmental Conservation (09XXX) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedOpinion 97-10
… and authorized installment purchase contracts only for "equipment, machinery and apparatus" 1 . The express …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Area #1 – IT Policy – Information Technology Governance
… entity with uncomplicated, modest computing resources may only need a few policies to cover relevant issues adequately. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Local Assistance – quarterly Patient/Client Revenues (only selected agencies) – quarterly Pollution Remediation – …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for the payee, or the agency can demonstrate that the only address on file is not the payee’s current address. by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentStreet Construction-Related Permits
… DOT will review an application for a street opening permit only when the applicant can demonstrate that the work could … had proof of sufficient insurance. DOT did not ensure that only emergency work was performed within protection periods …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsCUNY Bulletin No. CU-534
To provide agency instructions for processing CUNY Lump Sum Merit Awards
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 322
… Purpose To provide agencies with schedule for payroll submission and the availability of dates for … or (518) 473-7426 to report the problem. Attached is the Schedule for Agency Payroll Submission and Report and File … To provide agencies with schedule for payroll submission and the availability of dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesArrochar Meats, Inc.
… Pays a reasonable price. Records all items received. Pays only for the items received. Evaluate other records to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incState Comptroller DiNapoli Releases School Audits
… Auditors found officials did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 … needs. Wantagh Union Free School District – Financial Application User Access Controls (Nassau County) The board … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-344
… apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status of Active or … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions: Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… approximately $804,000 should not have been approved by the claims auditor for payment. These claims did not … charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … The CAP should be posted on the District’s website for public review. 1 See Appendix C for more information on our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… are properly managed. This includes ensuring comprehensive records are maintained, duties are appropriately segregated … controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department … conducted an annual review of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 621
… Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance … and pressing the delete key or by spacing this field out on the panel. Agencies must verify the data entered to the … To provide information to agencies on the use of Deduction Code 433 Unemployment Insurance Owed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owed