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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-268Lewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246State Agencies Bulletin No. 251
… employees only, a maximum calendar year deduction amount of $900.00 has been implemented. OSC will automatically apply …
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 …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareFairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Justice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution …
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)
Determine whether Village officials maximized interest earnings
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)
… in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
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)
… School officials did not provide IT security awareness training to staff. Hardware and software inventory records … and a disaster recovery plan. Provide security awareness training to staff and maintain complete and up-to-date …
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)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
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)
… realistic budgets to maintain fund balance within the statutory required limit. Key Findings The Board … balance totaled approximately $6.5 million, exceeding the statutory limit by 13 percentage points. Key Recommendations … the amount of surplus fund balance to comply with the statutory limit and use the excess funds in a manner more …
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
… information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, Section 1 - … 2363.1 - Outreach and Escheatment of 2024 Uncashed NYS Payroll Checks . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentFrontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mVillage of Scottsville - Financial Management (2018M-75)
… Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll … Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility … comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine … audit. 1 These employees were paid $1.3 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Bath 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-79