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Genesee County – Purchasing (2015M-241)
… audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. … elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Kingston City School District – Fixed Assets (2017M-214)
… Purpose of Audit The purpose of our audit was to determine whether fixed assets were … The Kingston City School District is located in the City of Kingston and encompasses parts of the Towns of Kingston, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214CUNY Bulletin No. CU-326
… of New York Office of Labor Relations will be reflected in the paycheck of February 14, 2008 for Aetna HMO and Aetna … of New York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for … 2008. The adjustment is the amount that was over-deducted in the January 17, 2008 paycheck minus the new rate that is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposHuntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns … District taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationStarpoint Central School District – Financial Condition (2015M-266)
… in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates … inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve … Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Village of Cohocton – Cash Receipts (2015M-63)
… tax payer/customer accounts. … Village of Cohocton Cash Receipts 2015M63 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees … rates with your payroll records until the member retires. Note: There are some exceptions to mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… was completed by September 15, as required by New York State Education Department (SED) regulations. Five of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation and indicated they will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Thirty of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80