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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… [read complete report – pdf] Audit Objective Determine whether … to employees. Disable unnecessary network user accounts, modify network access timely and periodically review network … with BOCES to develop a written agreement with a detailed list and explanation of services and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Suffolk County Probation Department – Restitution Payments (S9-20-9)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … restitution orders. Some of this money was collected in the 1980’s. Officials did not establish adequate policies … not properly followed up on and/or recorded accurately. In addition, officials did not maintain a complete and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Cato – Water Financial Operations (2023M-145)
… unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had calculation errors totaling $7,903 which included …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … assigned job duties. District officials generally agreed with our findings and indicated they have initiated or plan …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Greece Central School District – Procurement of Professional Services (2024M-129)
… since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1672
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2018 Effective Date(s) Immediately Agency … email. NOTE: Changes made to the agency return address for Form W-2 will result in changes to the return address for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxDepartment of Transportation Bulletin No. DOT-10
… and who were called out ten (10) or more times during the season will receive payments based on the following: … 95% Calls $400.00 Employees who were Active during the season but have been Inactive since March 31, 2007 also will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceCUNY Bulletin No. CU-412
… Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician Specialist and Lead Theater Technician Effective Date(s) Increases may be submitted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… at the facilities’ operations between July 1, 2011 and Nov. 21, 2013. DOH requires the Centers to follow the same …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Police Bulletin No. SP-204
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to State Police Expanded Duty Pay. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … the New York State Division of State Police, which falls under New York State’s Executive Department. …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageCUNY Bulletin No. CU-514
… dated October 1, 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations