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Fishers Island Union Free School District – Five Point Plan (2015M-320)

… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its external audit firm. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

East Meadow Union Free School District – Financial Condition (2015M-332)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The … operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Emerging Manager Program

https://www.osc.ny.gov/common-retirement-fund/emerging-manager

Warrensburg Central School District - Financial Condition Management (2017M-265)

Warrensburg Central School District Financial Condition Management 2017M265

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

Dover Union Free School District - Information Technology (2018M-112)

… blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have access. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112

Port Jefferson Union Free School District - Claims Processing (2018M-055)

… established and implemented a well-designed system for processing claims, there were no recommendations as a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055

Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)

… procedures. Take a more active role in providing oversight of the cafeteria’s financial operations. County officials …

https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70

Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)

… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202

CUNY Bulletin No. CU-188

… OSC has changed certain health insurance rates based on instructions from the City of New York Office of Labor …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-188-new-york-city-health-rate-change-ghi-participants

CUNY Bulletin No. CU-180

… with the new rate chart. When entering health insurance for employees, agencies must choose the calculation routine …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-180-new-york-city-health-insurance-rate-change

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …

https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8

CUNY Bulletin No. CU-169

… with the new rate chart. When entering health insurance for employees, agencies must choose the calculation routine …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-169-new-york-city-health-rate-change-ghi-participants

XII.5.H Appropriate Payment Amounts – XII. Expenditures

… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts

West Seneca Fire District #3 - Capital Reserves (2019M-248)

… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248