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Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… five audit recommendations related to separation payments, one recommendation was fully implemented, one recommendation was implemented with alternate corrective action, two recommendations were partially implemented and one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… County Board of Cooperative Educational Services (BOCES) is an association of eight component school districts and … to the districts, including CBO services. The BOCES is governed by a nine-member Board of Education, which is elected by the boards of the component districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Area #11 – Physical Controls – Information Technology Governance
… smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials … was provided to employees and elected officials. However, of the 150 total individuals we tested (125 selected … corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Westport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421State Agencies Bulletin No. 1983
… 82. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseCUNY Bulletin No. CU-732
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
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)
… January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137CUNY Bulletin No. CU-701
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 1879
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … January 28, 2021 (Institution). OSC Actions At the request of the New York State Law Enforcement Officers Union, Council …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseByram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that … Determine whether fixed assets were recorded and accounted for properly …
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)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
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)
… complete report - pdf] Audit Objective Determine whether District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in … awareness training. Adopt policies and procedures for adding, deleting and modifying user access rights. …
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)
… action. Appendix B includes comments on issues raised in the District’s response. … Determine whether meal travel …
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)
… Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Village of Attica – Justice Court (2014M-30)
… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30