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Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Review and approve all separation payments prior to processing. … Penn Yan Central School District Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal … provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeVillage of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice … accounted for and the Court’s computer system was not used to generate a balance due report. Cases in which payment was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Webster – Audit Follow Up (2012M-110-F)
… procedures, it appears that the Village continued to make significant progress implementing corrective action. Of …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fState Agencies Bulletin No. 1879
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine … followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit … audit process. There were no recommendations as a result of this audit. … Determine whether claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Urban Choice Charter School - Information Technology (2019M-240)
… technology (IT) assets were safeguarded. Key Findings A former employee’s user account was used to process 510 … resignation. School officials did not adopt IT policies or a disaster recovery plan. IT users were not provided with IT … Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Byram Hills Central School District - Fixed Assets (2019M-153)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … locations. Key Recommendations The Board should: Authorize asset disposals. District officials should: Maintain accurate … all the assets identified in this report. Ensure all fixed assets with values that exceed the established …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Hamburg Central School District - Continuing Education (2019M-11)
… education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Cazenovia Central School District - Information Technology (2019M-46)
… user accounts on the network. Properly manage PPSI data. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The District: … if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not require proof of attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelNewfield Central School District - Information Technology (2019M-181)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Thoroughly review … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member … Key Recommendations There were no recommendations included in this audit. … Westport Central School District Internal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in … action. Of the five audit recommendations related to separation payments, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mCUNY Bulletin No. CU-732
… dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be effective in paychecks dated February 10, 2022. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137State Agencies Bulletin No. 1983
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCUNY Bulletin No. CU-701
… dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268