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Town of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Village of Potsdam – Financial Condition (2017M-61)
… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Greece Central School District – Retiree Health Insurance (2016M-54)
… retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee information. Key … health insurance coverage. Obtain health insurance vendor invoices and compare enrollees to District records to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Agencies Bulletin No. 1060
… OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be … included in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… complete report – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead … Lakeview Public Library Tuition Reimbursement and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99City of Norwich – Information Technology (2012M-254)
… January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Green Island Union Free School District - Separation Payments (2019M-55)
… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Yorktown - Information Technology (2020M-16)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16CUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction … Checks dated March 4, 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37DiNapoli Statement on Sentencing of Special Education Provider
… executive director of IncludED Educational Services, shows that those who abuse the state’s special education … former executive director of IncludED Educational Services shows that those who abuse the states special education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerBarnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Batavia City School District – Financial Condition (2016M-160)
… audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through March … of fund balance and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160