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Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Contract Advisory No. 24
… for Procurement Contract Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to request Early Pay Discounts from contract … 8.G - Payment Alternatives provides additional details on ACH payments. References: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. Evaluate all network user accounts and ensure unneeded user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userLisbon Central School District – Medicaid Reimbursements (2022M-180)
… As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special … transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to … Recommendations Adopt written policies and procedures to address preparing, reviewing and approving timekeeping … water produced with amounts billed and develop a plan to address the causes of significant unaccounted-for water. …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Discontinue the practice of allowing new employees or independent contractors to provide services to students prior to obtaining or confirming fingerprint clearance. Establish a …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mWhite Plains City School District – Procurement of Professional Services (2014M-240)
… the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … providers. Key Recommendations Monitor the procurement of professional services to ensure compliance with District … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… the Court’s financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of North Greenbush – Town Clerk (2017M-132)
… Key Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate … manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through … recorded. Ensure the information entered in the computer program is compared to the supporting documentation to verify … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Penn Yan Central School District – Network Access Controls (2021M-79)
… with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cortland County - Claims Audit and Check Printing (2018M-247)
… apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247CUNY Bulletin No. CU-397
… miscellaneous earnings. Affected Employees CUNY employees in the title of Cement Mason Background The rate increases … rate chart and additional information are contained in a memorandum from Carmelo Batista, Jr. dated December 15, 2009. Effective Date(s) Increases may be submitted in Pay Period 23C (Institution), paychecks dated February 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-397-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-358
… earnings." Affected Employees CUNY employees in the titles of Electrician, Electrician Helper, and Supervisor … paychecks dated 1/29/09 Rate increases are effective 5/10/07 and 5/8/08 Background The rate increases are pursuant … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Effective Date(s) Increases may be … paychecks dated 1/29/09 Rate increases are effective 5/28/05, 2/26/07 and 4/3/08 Background The rate increases are … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… earnings." Affected Employees CUNY employees in the titles of Steamfitter and Steamfitter Helper Effective Date(s) … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-and