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Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Lewiston-Porter Central School District - Payroll (2018M-246)
… employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Fairport Central School District - Payroll and Employee Benefits (2023-118)
… However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 … because they retired prior to the end of the school year, a requirement for this incentive. Key Recommendations … legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118State Agencies Bulletin No. 251
… increase Affected Employees Employees represented by PEF in bargaining unit 05 Effective Date(s) Administration checks … has been eliminated. Also for Grade 38 employees only, a maximum calendar year deduction amount of $900.00 has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. … accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal receipts includes all monies received from the Federal Government. All, or virtually all, federal receipts are Federal grants received by the … Federal receipts includes all monies received from the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsJustice Court Fund - Town and Village Court Revenue Report Data Description
… Data Source Certified monthly reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through … (distribution corrections) Content Reported Violations of numerous: State Statutes; State Codes, Rules and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionVillage of Greenwich - Cash Management (2019M-230)
… Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest … were maximized. Had officials invested available funds in a financial institution with higher available interest rates, …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Greenport Union Free School District - Bank Reconciliations (2019M-161)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT … software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were … Adopt comprehensive IT policies and procedures and a disaster recovery plan. Provide security awareness training …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologySchroon Lake Central School District - Claims Auditing (2019M-97)
… before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 check … disbursements and 50 non-check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Taconic Hills Central School District – Financial Management (2019M-155)
… Key Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Operational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the … CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee Expense and … the Guide to Financial Operations, Chapter XIV, Section 1 - Outstanding Check Outreach and Escheatment . For more …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Agencies Bulletin No. 1716
… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction Amount Under 28,000.00 $24.10 $28,001.00- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseBath Central School District - Online Banking (2018M-79)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVillage of Avon - Board Oversights and Professional Services (2018M-30)
… Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… Ulster County Community College Retiree Health Insurance and Payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll