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Town of Jasper – Financial Management (2015M-150)

… which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Loan Payroll Deductions – Legacy Reporting

… repay the loan with a lump sum payment, he or she should contact our Call Center toll-free at 1-866-805-0990 … through Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Newark Valley Fire District - Board Oversight (2020M-30)

… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Poughkeepsie City School District – Information Technology (2019M-166)

… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) … Ensure that all IT services are provided based on a formal service level agreement. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Waverly Central School District - Financial Operations (2019M-136)

… whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings … whether District officials provided adequate oversight of cash disbursements and payroll processes …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… [read complete report - pdf] Audit Objective Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ … Discontinue the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. … of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 million … subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … safeguard those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

State Agencies Bulletin No. 187

… Purpose To provide agencies with the schedule for payroll submission and the availability dates for payroll reports and files … for each pay period must be entered on or after the first date listed in the Time Entry Submission column. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-files

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

State Agencies Bulletin No. 246

… Purpose To explain the conversion of deduction code 768 from a general deduction to direct deposit Affected Employees Employees in the Oswego State Federal Credit Union who are currently having a general … deposit panel with account information provided by Oswego State FCU. Agency Action Agencies will no longer be able to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-deposit

Green Tech High Charter School – Payroll (2023M-157)

… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157