Search
Ellenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user … corrective action. … Determine whether Ellenville Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a user access to the basic elements needed to create and maintain projects and the relationship with customer contracts. None … to create a project in an ‘Open’ status, maintain projects and the relationship with customer contracts. This user will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesVillage of Deposit – Claims Auditing (2023M-173)
… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Harriman – Water Department Billing (2014M-311)
… Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is … to the Village code. Develop clearly written policies and procedures for how the average consumption should be …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311CUNY Bulletin No. CU-143
… Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll … The earn code description (Uniform Allowance CUNY) and the payment amount will be displayed on the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-143-june-2002-uniform-allowance-paymentTown of Webb – Audit Follow-Up (2018M-188-F)
… 2018. Background The Town is located in Herkimer County and is governed by an elected five-member Board composed of four council members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fMechanicville Housing Authority – Tenant Rents (2015M-246)
… Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do not generate and review audit trail reports. Key Recommendations Ensure … employee collecting tenant rents has a unique user name and password in the computer system. Generate and review …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Town of North Castle – Cash Disbursement (2013M-32)
… County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town … controls over cash disbursement are appropriately designed and operating effectively with the exception of bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Village of Yorkville – Budget Review (B3-13-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … in Oneida County. The Village Board consists of the Mayor and four Trustees. The Village’s tentative 2013-14 general … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… in the cafeteria fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review … (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mVillage of Suffern – Financial Condition (2013M-273)
… Board of Trustees, is located in Rockland County and has approximately 11,000 residents. The Village’s … structurally balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and make necessary adjustments to ensure that deficits do not …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Dryden Central School District - Cash Management (2020M-61)
… earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did … available investment options. Key Recommendations Develop and manage a comprehensive investment program. Prepare … funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82State Agencies Bulletin No. 1884
… earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance … beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesNew Hartford Central School District – Procurement (2016M-153)
… District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, … developed a policy to address the procurement of goods and services not subject to competitive bidding, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial … October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mSt. Regis Falls Central School District – Fund Balance (2016M-141)
… District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises … in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Brocton Central School District – Purchasing (2015M-305)
… District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which … did not always use competitive methods to procure goods and services that fell under bidding thresholds. District … that addresses the procurement of professional services and items that fall under the bidding thresholds. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305