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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were … 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Greene Central School District – Financial Condition (2016M-17)
… reserves to be used, how they would be funded and when they would be used. The District’s reserve for … reserves to be used, how they will be funded and when they will be used. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17CUNY Bulletin No. CU-277
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment Affected … Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment amounts. Agency … This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialPiseco Common School District – Authorized Investments (2023M-172)
… Consult with the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Tuckahoe – Financial Condition (2015M-88)
Village of Tuckahoe Financial Condition 2015M88
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Cambria Housing Authority – Financial Management (2015M-316)
… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … Key Findings Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsBrighton Central School District – IT Asset Management (S9-22-6)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6State Agencies Bulletin No. 1882
… the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … for the 2021 Calendar Year. PayServ will automatically stop ORP and VDC contributions when an employee’s pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… to customer accounts. Three users have administrative rights in the computerized water billing system which allow … adequate segregation is not practical. Review user access rights and ensure that individuals are assigned only those rights needed to perform their job duties. Review and approve …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Westfield, Town of – Financial Management (2013M-389)
… The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … Westfield. Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs … in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Glenham Fire District – Cash Disbursements (2016M-380)
… 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from … Glenham Fire District Cash Disbursements 2016M380 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380CUNY Bulletin No. CU-591
… Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the … eligibility criteria Background Section 11, Article III of the 2006-2009 Blue Collar Agreement between the City … Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentState Comptroller DiNapoli Releases State Audits
… established 210 days as the expected time required for installers to complete most projects, and an extension … inspections of the initial three jobs for some new installers, nor has it documented the reasons for the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-622
… Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 12, of the 2009-2016 Blue Collar Agreement between the City University of New York and various unions, including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-622-cuny-june-2018-uniform-allowance-payment