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Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements … Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …
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
… Physical security controls restrict physical access to computer resources and protect those resources from … a server room while smaller units may place servers next to or under a desk, in a closet, in the middle of the room or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… to employees and elected officials. However, of the 150 total individuals we tested (125 selected employees and …
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)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …
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 … Findings Town officials did not perform periodic reviews to ensure the accuracy of leave accrual balances. We found …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421State Agencies Bulletin No. 1983
… OSC Actions At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseCUNY Bulletin No. CU-732
… by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be effective in …
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 and financial … as a recurring revenue source. Key Recommendation Continue to closely monitor the level of fund balance and ensure that …
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 employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected …
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
… represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates Effective for payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseByram Hills Central School District - Fixed Assets (2019M-153)
… value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling $43,330 were not traced to locations. Key Recommendations The Board should: Authorize … District officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets …
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)
… and sensitive information (PPSI) on District servers and in the financial system was adequately protected from …
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)
… on rental cars by using New York State (NYS) contracts. Does not require proof of attendance at conferences. Key …
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-181Village 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)
… assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in the audit report released in October 2012. Background The Village of Webster is located …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Bainbridge-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-2021m