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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … processing. City officials need to improve controls over Community Activity Center cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures … information to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative … the correct items and pricing when purchasing goods and services from government contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide 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-27McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member … fiscal year. Key Findings Complete accounting records were not maintained and monthly and annual financial reports were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … for 2014. Not all employees were required to use a time clock, and employees were not required to sign and certify …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for … through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate from … Bohemia Fire District Purchasing and Employee Overtime Costs 2017M158 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mFarmingdale Union Free School District – Payroll (2024M-22)
… were necessary and properly supported. As a result, there is a significant risk that employees may have been paid for … for overtime work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Use of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … information technology (IT) department that operates out of its main office. To help carry out its mission, NFTA owns … Security Policy (Policy) established by the State Office of Information Technology Services. The Policy defines the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Agencies Bulletin No. 2237
… Purpose: To notify agencies of changes to the file, provide the new file layout, and testing … their Information Technology staff to make the necessary changes to their internal systems to accept the new layout. … To notify agencies of changes to the file provide the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultReview of Trivision Tek Group, Inc.
… Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) under Grant Disbursement Agreement (GDA) … State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incOpinion 90-17
… §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining after all … district after the dissolution of the district pursuant to section 185 of the Town Law. You indicate that a special act … see also 31 Opns St Comp, 1975, p 103; 23 Opns St Comp, 1967, p 487; 12 Opns St Comp, 1956, p 214). Although the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: January Tax Collections Fall Short
… the state have been generally on track this year, but last month’s tax collections fell short of expectations,” DiNapoli said. “With two months left … time. DiNapoli's office issues a state cash report every month identifying actual state revenues and spending from the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Purpose of Audit The purpose of our audit was to review the … period July 1, 2014 through April 26, 2016. Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an … Monroe 1 Board of Cooperative Educational Services Procurement of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesHate Crime Reporting
… (Division) adequately monitors hate crime reporting and takes steps to ensure complete and accurate reporting. The … Division adequately monitors hate crime reporting and takes steps to ensure complete and accura …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingUnified Court System Bulletin No. UCS-45
… Purpose To explain the use of deduction code 380 AFLAC Voluntary Supplemental Insurance … to OSC. Questions Employees may contact the administrator of this insurance program, AFLAC, toll free at (800) 366-3436. … To explain the use of deduction code 380 AFLAC Voluntary Supplemental Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtAccounts Payable Advisory No. 13
… that encounter difficulty in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), e-mail …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs