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Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and … no recommendations for this report. … Lake George Central School District Internal Controls Over Payroll 2013M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Lewiston-Porter Central School District – Financial Condition (2014M-202)
… last four fiscal years. The District improperly used two reserves to help fund general fund operations during the … Develop and adopt a reserve policy and ensure that reserves are properly used. … LewistonPorter Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … nine-member Board of Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126York Central School District – Network Access Controls (2022M-93)
… plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … Ensure officials enforce compliance with the data, network and security access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for necessity and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andClarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Franklin – Financial Condition (2018M-8)
Town of Franklin Financial Condition 2018M8
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax … Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll …
https://www.osc.ny.gov/state-agencies/payrollState Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … from seven providers who were paid a total of $172,184 in 2016-17. In addition, district officials did not require written quote …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under … your duties as the natural and proximate result of a disability sustained in service, not caused by your own … not receive an annuity based on those contributions. Your Retirement System benefits are paid in addition to any …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disability