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Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a … Determine whether Mount Pleasant Cottage Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37XVI.3.G Legal Compliance – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) … GASB Codification Section 1200 Generally Accepted Accounting Principles and Legal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureArlington Fire District - Purchasing (2018M-43)
… Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Town of Roseboom - Long-Term Planning (2018M-115)
… complete report - pdf] Audit Objective Determine whether the Board effectively planned for future needs. Key Findings … plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their … Adopt a comprehensive fund balance policy that establishes the levels of fund balance and reserves to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Port Jefferson Union Free School District - Claims Processing (2018M-055)
… Objective Determine whether the Board had established and properly implemented an adequate system to audit vouchers … whether the claims audit process in place had verified they were properly supported, audited and approved before … established and implemented a well-designed system for processing claims, there were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Dover Union Free School District - Information Technology (2018M-112)
… District officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112SUNY Bulletin No. SU-245
… code for members of UUP. Affected Employees Employees in Bargaining Unit 08 Effective Date(s) Administration pay … will automatically process deduction transactions using the new deduction code 522. The vendor will submit all … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsCUNY Bulletin No. CU-285
… Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Educational Services (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for. We …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedNorth Babylon Union Free School District – Online Banking (2023M-156)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking … over online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100CUNY Bulletin No. CU-509
… Unit T4 in the following CUNY titles: Supervisor Electrician Electrician Electricians Helper Supervisor of Mechanics OSC … will be as follows: Title Amount per pay period Supervisor Electrician $29.00 Electrician $29.00 Electricians Helper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3Credit for Previous or Military Service – Article 14 Benefits
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier changed. If your previous membership was with … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees … employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP Training by all employees and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1