Search
Town of Allegany – Financial Management (2015M-103)
… 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Enterprise Charter School - Procurement (2019M-06)
… Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and publically advertise to meet procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… records for assets and fuel. Town officials agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts are properly accounted for. Key Findings Incompatible duties were not properly … continuing education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Brighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll … of retiree health insurance accounts. Attempt to recover premiums paid for deceased enrollees from the health insurance provider. Establish adequate …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Bath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did not ensure that authorized access to online bank accounts was limited or provide users with … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Obtain adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not … Section 2524. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Buffalo Academy of Science Charter School - Procurement (2019M-250)
… whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is … as required by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended in the procurement procedures. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250State Agencies Bulletin No. 1218
… limit will be increased by three percent effective January 1st. OSC Actions Once processing is complete for the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013State Agencies Bulletin No. 1983
… 82. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 2183
… that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with … overtime earnings limit for 2024 of $22,688.85 for Tier 5 ERS members. Questions: Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesCUNY Bulletin No. CU-780
… affected employees of the changes communicated to agencies in the January 2024 memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changes