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State Agencies Bulletin No. 814

To notify agencies of the additional requirement of the employees death certificate when submitting Form AC 1476P Report of Check Exchange for the reason of

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchange

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… deliberate audit of credit card bills and charges prior to payment … Town of Cheektowaga Credit Card Purchases 2017M18 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Ithaca – Information Technology (2017M-52)

… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

State Agencies Bulletin No. 342

… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Long Lake Central School District – Capital Project (2021M-183)

… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Menands Union Free School District – Information Technology (2021M-78)

… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Hempstead – Compensatory Time (2021M-64)

… Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… document (AUD), were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Gananda Central School District – Procurement (2021M-86)

… - pdf ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive … corrective action. … Determine whether Gananda Central School District District officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials … network user accounts, including 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded network user accounts can be …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee … accounts, one former employee account and one account the IT Director could not identify to whom it belonged. These …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … the credit card company to directly access the College’s bank account to withdraw funds. College officials disagreed …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Oysterponds Union Free School District - Financial Management (2019M-217)

… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217