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Morrisville-Eaton Central School District – Online Banking (2017M-98)
… did not properly review online banking transactions or use a designated computer for online banking transactions. Not … involved in the online banking process have received Internet security awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Clymer Central School District – Financial Management (2016M-187)
… 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and … which operates one school with approximately 425 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Scarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Spencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Albany County – Sexual Harassment Prevention Training (S9-23-05)
… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its … Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, … Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … duties and did not report claims audit results directly to the Board. Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170SCAM ALERT
… Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and … and foremost, we assure you your personal information in Retirement Online is secure. We are not aware of any … We are actively working with the authorities and our IT staff to monitor the situation and identify anyone …
https://www.osc.ny.gov/retirement/scam-alertMember Outreach and Presentations
… 5 years of retirement to learn about: Their NYSLRS pension and how their pension benefit will be calculated; Preparing to retire and using Retirement Online , which is the fastest and most convenient way to access account information and … NYSLRS Services and Requests …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsState Agencies Bulletin No. 1989
… by Payroll Bulletin No. 1989.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OPWDD are affected. Background The Memorandum of Agreement (MOA) between the State of New York, OPWDD, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certain