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Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… did not properly monitor the payroll and leave accrual process and they have not developed any payroll policies or … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor … and procedures to guide the payroll and leave accrual process. Properly monitor the payroll and leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Erie County Probation Department – Restitution Payments (S9-20-11)
… officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the … were obtained when purchasing goods through New York State Office of General Services contracts. The Board did not verify that the Village received State contract pricing for nine purchases and overpaid …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … the discretion of the awarding agency, subject to federal regulations. Agencies should periodically check with their federal program liaison to confirm the award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281City of Little Falls – Financial Condition (2021M-54)
… over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council did not receive … finances. General fund balance declined to about $244,000 (by 52 percent) at the end of 2019, and officials had to rely …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s … The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is … Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Disability Retirement – Divorce and Your Benefits
… action. Whether a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … This calculation would limit the ex-spouse’s share to what a service retirement would have provided. Under certain …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementPavilion Central School District – Financial Management (2017M-62)
… July 1, 2013 through February 21, 2017. Background The Pavilion Central School District is located in Genesee, … if the amounts reserved are necessary and reasonable. … Pavilion Central School District Financial Management 2017M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Agencies Bulletin No. 957
… following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions … Officers . Note : The previous AC 1781 was a three part form. The revised form is one page. Agencies are advised to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesOnteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … Educational Services (BOCES) for network support specialists was inadequate. The District did not keep an … the level of service to be provided by the network support specialists. Establish a comprehensive inventory policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240OnTECH Charter High School - Information Technology (2023M-71)
… agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… to District officials, we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) … security awareness and data privacy training annually to all officials and employees with access to financial and other sensitive data. Key Recommendations Disable network and financial software user accounts as soon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory