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Sandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Onondaga 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-managementTown of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… contracts totaling $552,659. Monitor District fuel credit card purchases resulting in 155 charges totaling … that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive policies governing IT …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … Board of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. … financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is … back on crime, and investing in high quality health care, education, and infrastructure, are the same priorities …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTown of Marathon – Claims Audit Process (2022M-124)
… $120,992 did not have appropriate support such as a voucher, itemized receipt or invoice. 15 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Oswego City School District - Separation Payments (2021M-194)
… separation payments to certain District employees in accordance with Board-approved employment contracts or … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, … separation payments and benefits. Review language in current CBAs and employment contracts, and consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated … Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsGananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86CUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceOneida Public Library District – Cash Disbursements (2015M-20)
… including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 147
… York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mYork Central School District – Network Access Controls (2022M-93)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesGreenville Central School District – Information Technology (2021M-156)
… (District) officials established adequate network user account controls to prevent unauthorized use or access. Key … District officials established adequate network user account controls to prevent unauthorized use or access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156