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Franklin-Treadwell Fire District – Disbursements (2021M-16)
… Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure … were authorized, supported and for appropriate District purposes. Key Findings Although District officials … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… agreements that contain clear language and thoroughly detail each party’s rights and responsibilities. Ensure all …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allKinderhook Central School District - Procurement (2018M-137)
… Determine whether the District procured goods and services in accordance with District policy and procedures. … officials seek competition when procuring goods and services, as required by District policy. District officials … Determine whether the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… did not have adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, … original receipts. Key Recommendations Require adherence to the credit card policy, particularly with regard to … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Circleville Fire Company – Selected Financial Activities (2013M-391)
… complete reports and provide the reports to the members at each monthly meeting. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… system for the period January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… District officials did not consistently use competitive methods when purchasing goods and services. Credit purchases … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable statutes for the … The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211School District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Newark Housing Authority – Information Technology (2017M-282)
… IT policies and procedures to address acceptable computer use, individual access rights, disaster recovery and password security management. … policies and procedures to address acceptable computer use, user access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and procedures over …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Comptroller DiNapoli Releases State Audits
… reporting and determining reasonable cost. New York State Energy Research and Development Authority (NYSERDA): Accounts … balance was attributable to a deferred collection schedule established in October 2011 by the Public Service … for utility charges associated with its newly enacted Energy Efficiency Portfolio Standard 2. Accounts receivable …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-711
… Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings … Code UA6 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding retirement may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentState Agencies Bulletin No. 1685
… The payment is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions To pay the 2018 CSEA … employees, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-out