Search

CUNY Bulletin No. CU-213

… The applicable Earn Code and the value will be displayed on the payroll register and the employee’s pay stub or direct …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employees

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… software system and assigning access rights based on users’ job duties. Designate someone independent of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… million. Key Findings The water and sewer funds relied on interfund advances from the general fund to help finance … interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Town of Baldwin – Claims Auditing (2023M-113)

… it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and … taken, corrective action. Appendix B includes our comments on the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Schenectady City School District – Math Workbook Inventory (2023M-65)

… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Homer – Non-Payroll Disbursements (2023M-63)

… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Who Is Responsible? – Travel and Conference Expense Management

… are clearly communicated to all employees who travel on official business. The individual traveler, whether a …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… the amount of outstanding tickets or consider alternatives to increase collections. Key Recommendations Adopt policies … rate and review aging reports for outstanding tickets. To increase collections, consider license plate readers, … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Village of Islandia – Information Technology (2021M-100)

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Cincinnatus Central School District – Procurement (2021M-111)

… officials used these 10 professional service providers on average for 11 years each, including a legal firm used for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Franklin County Probation Department – Restitution Payments (S9-20-13)

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… the policy, nor educated Town officials and employees on the existence of the policy. The Town does not have a …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5