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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Suffern – Budget Review (B8-15-13)
… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Thousand Islands Central School District – Financial Management (2022M-201)
… corrective action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Barker Central School District – Payroll (2023M-19)
… errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19SUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … been taken and inform employees that they may see changes in their paycheck due to the allowance of partial 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the … new Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not … an electronic signature. Maintain custody of the Treasurer’s electronic signature and supervise its use. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … reviewed and approved, supported and for appropriate School purposes. Key Findings School officials did not … Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Village of Coxsackie Financial Condition and Water and Sewer Fund Accountability 2014M324 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Danby – Claims Processing and Procurement (2022M-127)
… procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in … procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Reporting and Utilization of Bias Incident Data (Follow-Up)
… September 25, 2014, examined whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followBenefit Eligibility Assessment Process (Follow-Up)
… recommendations included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). … Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process complied with … Assistance and NYC Human Resources Administration: Benefit Eligibility Assessment Process (2012-S-51) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Bolton Central School District – Financial Condition (2013M-58)
… that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… 1, 2007, through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben … Andover Central School District Internal Controls Over Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for … finances and operations. Key Findings The Board and Mayor did not ensure that only authorized disbursements were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55