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Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Lake Placid Central School District – Investment Program (2023M-94)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Canandaigua City School District – Procurement (2022M-141)
… Adequately monitor purchases made from a New York State contract, resulting in $2,182 being overpaid to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141South Otselic Fire District – Financial Activities (2022M-169)
… financial activities . However, Board members did not complete mandatory fiscal oversight training . As a … Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-1692019 Financial Condition Report – 2019 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2019-fcrViewing Your GASB Report – Governmental Accounting Standards Board
… Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Governmental … Accounting Standards Board These standards ensure pension transparency and consistency of information across governments Overview …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportArea #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … procedures and their roles and responsibilities related to IT security. While the IT policies provide guidance to computer users as to what the governing board expects them …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… the College website, financial and student information system and online banking from unauthorized access and misuse. Key … the website financial student information system and online banking from unauthorized access and misuse …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Leaves of Absence – State Police Plan
… of any documentation you have from your employer. If you are in a membership tier that is required to contribute, you …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceKortright Rural Fire District – Financial Activities (2022M-51)
… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the … adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Monsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Village of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27State Agencies Bulletin No. 291
To explain the use of the new deduction code 899
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundNorth Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … are affected. Background The New York State Department of Financial Services announced the 2022 premium rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase