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Geneseo Central School District - Online Banking (2019M-172)
… secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately … technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees … Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of all property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 100 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Central Valley School District - Separation Payments (2018M-153)
… was performed for all payments processed in the payroll system during the audit period, totaling $113,064. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Lackawanna City School District - Contractual Services (2019M-23)
… whether payments for contractual services were accurate and supported. Key Findings Board-approved contracts or … payment from service providers are sufficiently itemized and properly supported. Require service providers to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollPenn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Cazenovia Central School District - Information Technology (2019M-46)
… for adding, deleting and modifying user access rights. Inventory, classify and develop controls over PPSI maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Newfield Central School District - Information Technology (2019M-181)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Thoroughly review … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mSUNY Bulletin No. SU-324
… The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, … (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for … automatically process deduction transactions using the new deduction code 523, UUP Colonial Insurance. The vendor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVillage of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… 66 unneeded user accounts including 52 generic accounts and 14 former employees’ accounts. Adequately managed network … existing network user accounts, including generic accounts and disable any deemed unneeded. District officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mTown of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. … Town of Horicon …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. … …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for … fiscal year total $838,000. Key Finding The Board has not formally adopted a multiyear capital plan. Key … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Opinion 91-44
… (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) … to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil Service … Service Law, §160; 4 NYCRR 73). Pursuant to Article XI and the regulations, a fire district, as a "district …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Tuckahoe Common School District - Financial Condition (2018M-191)
… Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191