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North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by an elected … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

State Agencies Bulletin No. 1353

… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014

State Agencies Bulletin No. 767

… of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … , available on November 30, 2007, identifies employees in each agency who currently claim Earned Income Credit. The … Data Page and made effective for the first payroll check in 2008. For Institution agencies, the effective date is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-credit

City of Newburgh – Budget Review (B6-15-24)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …

https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24

Garrison Union Free School District – Information Technology (2023M-127)

… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely manner. Key … were made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Wayne County Court and Trust Funds (2022-C&T-1)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… booth at the State Fair. In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized … and does business under the same Tax Identification Number. In this case, the Business Units will relate the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Ensure contractors were properly monitored. As a result, a contractor used less expensive roof material on the highway …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

V.3.G Product Code – V. Chart of Accounts (COA) Governance

… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Village of Hempstead – Budget Review (B7-16-4)

… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4