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Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries … Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Bronxville Union Free School District - Procurement (2018M-46)
… Determine if District officials sought competition for the purchase of goods and services not subject to … bidding and ensured that written contracts were in place for all professional services. Key Findings District officials did not: Always seek competition for professional services. Have written agreements for 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, have not …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, … ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 … be payable. This vested benefit may also be payable if you die within one year of leaving covered service but were …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… and educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 … concerns or weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Urban Choice Charter School – Information Technology (2013M-53)
… July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… (City) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3XIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… the name of the employee as it appears on the State’s payroll file. The “Employee ID” field associated with the …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsTompkins County Public Library – Financial Management (2015M-250)
… System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The Library, which is …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to … deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andLakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service. …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Haverstraw - Information Technology (2019M-125)
… confidentially to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Introduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionForestville Central School District - Information Technology (2019M-170)
… to further define the District’s acceptable use policy guidelines. Develop comprehensive written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170