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East Bloomfield Fire District – Financial Operations (2017M-154)
… The Board has not established adequate credit card or information technology (IT) policies. The Board has … procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Sodus Central School District – Financial Management (2016M-392)
… unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ … use or funding. The District’s multiyear financial plan does not include information related to funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348West Islip Union Free School District – Payroll (2016M-78)
… certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78State Agencies Bulletin No. 285
… of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to … anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New York State Department of Taxation and Finance regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andJohnstown Public Library – Cash Receipts (2014M-304)
… are not recorded in the circulation system, the Library does not use a cash register, maintain a log or issue … in a timely manner. The Budget and Finance Committee does not review or audit monthly cash receipts records. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… officer or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and … being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by a … for purchases below the competitive bidding threshold, and purchases of goods and services not subject to competitive bidding, on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North East – Internal Controls Over Information Technology (2013M-31)
… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31State Comptroller DiNapoli Releases Municipal Audits
… 82 tickets, either because he did not hold court on a regular basis or did not pursue those defendants who … responsibilities and does not provide specific guidelines on how the membership should exercise its decision-making …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… criteria for participation in a service award program, but does not prohibit participation by a member of the State … law provides for membership in the Retirement System, but does not prohibit membership by a person who is a participant … 100 provides for the payment of retirement allowances, but does not prohibit payment to a person who participates in a …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Search Tips
… identifier for specific unclaimed funds items. It does not refer to original account numbers. Advanced Search … identifier for specific unclaimed funds items. It does not refer to original account numbers. Check Claim … mailed to you from this office. A Claim Reference Number does not represent an OUF Code and is not used as …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsVendor File Advisory No. 3
… information is not required for a primary contact that does not have an email address and/or phone number. Including … a purchase order, invoice or payment. When a vendor record does not have an email address or phone number for a primary …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressHewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAssessment and Collection of Selected Fees and Penalties
… and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesRensselaer County – County Bridge Maintenance (S9-13-6)
… for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it … maintenance and corrective action programs. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164