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Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … Central School District District used District resources to provide themental health component of the New York Safe …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newBrasher-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-47East 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-26Overview – Information Technology Contingency Planning
… prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 147
… System. This earnings code replaces the FEE earnings code for ERS employees. Agency Instructions On the time entry … Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money earned for the pay period Questions Questions regarding this …
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)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… additional procedures such as requiring at least two people to count and certify the money collected at fundraising events. Document the bills approved by the Membership. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the reconciliation bill had been paid, led to overbilling. Key … are performed for all resident districts and credit back any money due as a result of errors made on …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop procedures for the operation of the …
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)
… 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the …
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)
… Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored … audit oxford academy school transportation department purchases service contracts …
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)
… Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board …
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-166Oswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194CUNY Bulletin No. CU-719
… Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr Bef Tx BTX19D Metro+ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceGananda 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-86Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all … Recommendations Compare bank statements and canceled check images to the Board-approved vouchers. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOneida Public Library District – Cash Disbursements (2015M-20)
… portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida City …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20