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Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSeneca County – Water and Sewer Operations (2017M-4)
… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… login number for the Primary Contact to access the online Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain addresses, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor … 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the … Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the payroll; … of $1,000. The salary is limited by Section 130 of the Civil Service law. The first $50,000 of this benefit is paid … contributions are also payable to your beneficiary. Filing Your family or employer should notify us of your death …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitMcConnellsville Fire District – Financial Operations (2014M-19)
… and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … documentation showing Board approval for the 2013 salary and wage increases for six employees, and there was no …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167CUNY Bulletin No. CU-247
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … SB, SC, SE, SM, SP, ST, SU, SV, SW, SX, and SZ Effective Date(s) Institution paychecks dated December 22, 2005 OSC … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-247-city-employees-union-local-237-dues-and-agency-shop-feeBrocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… additional entry points into a network and, if accessed by attackers, could be used to inappropriately access and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… printing service accounts were consistently overestimated by approximately $11.5 million and $3 million annually. … required to be manually input into the financial system by the business office, which is inefficient and increases …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Agencies Bulletin No. 838
… Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp Rate and Increment Code. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuitySouth Seneca Central School District – Online Banking (2021M-164)
… and secure. District officials improperly allowed a third-party administrator to access a District bank … dated April 24, 2013 has not been updated or reviewed. It does not reflect current online banking practices and it … to an internal auditor. However, the District does not have an internal auditor and these responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual financial reports for 2018 … Discontinue the improper accounting practices put in place by the former Comptroller and accurately record revenues and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Farmingdale Union Free School District – Payroll (2024M-22)
… a result, there is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided with adequate planning. We determined that … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22