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Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts … to take corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Herricks Union Free School District – Overtime (2019M-127)

… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Richfield Springs Central School District - Fixed Assets (2019M-140)

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… [read complete report - pdf] Audit Objective Determine whether City … Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Wainscott Common School District - Claims Auditing (2018M-240)

… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Town of Friendship – Justice Court Operations (2021M-15)

… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

Penn Yan Central School District – Network Access Controls (2021M-79)

… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were … to address the District’s specific needs and expectations for IT services. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Morristown Central School District – Information Technology (2021M-137)

… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose … did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included generic and former employee …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Marlboro Central School District – Information Technology (2021M-33)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Village of Arkport – Water Fund Financial Operations (2020M-45)

… controls. Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate … corrective action. Appendix B includes our comment on an issue raised in the Village's response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Susquehanna Valley Central School District – Information Technology (2020M-95)

… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

State Agencies Bulletin No. 2226

… fiscal year. Questions: Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

State Agencies Bulletin No. 2003

… Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: Employees who appear on … the NBEN744, NBEN745 and NBEN746 into one Control-D report, NBEN744. The new version of the NBEN744 report has been renamed: Employee Report of Child Support, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports