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Erie 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-s9-20-11Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Cicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
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)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… is properly monitored. BOCES officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOnteora Central School District – Information Technology (2015M-92)
… seven-member Board of Education, maintains four schools with an enrollment of approximately 1,400 students. Budgeted … awareness training. The District’s service level agreement with the Ulster County Board of Cooperative Educational … receive security training. Establish a written agreement with BOCES that states the District’s needs and expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92West Webster Fire District – Financial Management (2023M-23)
audit west webster fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… specified persons and only based on the needs associated with their job functions. Adopt and distribute to all …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… reports to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of … computers with a purchase cost totaling approximately $2,000 could not be located, and five capital assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventorySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of … action to address audit deficiencies. The County did not enforce the contractual provision requiring daily … a County bank account. The operator did not perform or pay for a number of duties, including contractually obligated …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… 2013 are $155,251,604. The County Department of Weights and Measures (Department) is under the general oversight of … Committee (Committee). Key Findings The Committee and Board have not established effective internal controls … collections. As a result, there are no written policies and procedures covering revenue collections and a lack of …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
Town of Ontario Information Technology Financial Management and Procurement 2017M137
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137CUNY Bulletin No. CU-421
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actState Police Bulletin No. SP-132
… Currently Deduction Code 309 is identified as PBA, NY Insurance on employee paycheck stubs and advice … description has been changed. OSC has established the new codes as follows: Deduction Code 309: PBA Group Insurance … contact the Police Benevolent Association of the New York State Troopers, Inc. at (518) 462-7448. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367