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Islip Fire District – Capital Assets (2020M-3)
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Objective Determine if District officials accurately allocated personnel costs between District and State grant activities. Audit Results We reviewed the … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mMedina Central School District - Capital Projects (2019M-163)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management … with the findings but agreed with the recommendations and indicated they would take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Monticello Central School District - Fund Balance Management (2020M-2)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage … used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The … forthcoming.” … The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… and ensured that work completed was within the scope of the project. We reviewed the project budget and all 136 … totaling approximately $4.9 million and all 56 project change orders totaling $315,366 for the audit period and … capital project. There were no recommendations as a result of this audit. … Determine whether District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyBinghamton City School District – Information Technology (2019M-147)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse … Officials do not regularly review network user accounts and disable those that are determined to be unnecessary. The Board does not have an adequate contract and separate service level agreement (SLA) for information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147State Agencies Bulletin No. 159
… Purpose To explain the use of the new deduction code 374, Property … Mutual Insurance Company, will send OSC a biweekly file to start and/or cancel the deduction. Agency Actions No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Saranac Central School District – Investment Program (2023M-89)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Bellmore Union Free School District – Payroll (2023M-129)
… did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by … increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Pembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Accounts Payable Advisory No. 74
… with Proactis as of October 19 th , 2023, resulting in the decommission of the eMarketplace. Effective … purchase orders by email to vendors previously enrolled in the eMarketplace. … Updated guidance related to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedCUNY Bulletin No. CU-296
… 28, 2007. Affected Employees CUNY employees in the title of Painter and Supervisor Painter Effective Date(s) Rate … employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorTown of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Hammondsport Central School District – Investment Program (2024M-63)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings The Board … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash … generally agreed with our recommendations. Appendix B includes our comments on the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63