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CUNY Bulletin No. CU-633
… represented by District Council 37 (DC37), Local 983 in Bargaining Unit TM Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-633-district-council-37-local-983-dues-increaseCUNY Bulletin No. CU-526
… Purpose To notify agencies of an automatic Union Dues and Agency Shop Fee increase. Affected Employees Employees in … increase the biweekly deductions for Union Dues (Code 471) and Agency Shop Fee (Code 472) from $27.71 to $28.11. Agency … To notify agencies of an automatic Union Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-526-district-council-37-local-1087-nyc-prevailing-rateTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information … technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located … Board has not established policies and procedures related to personal, private and sensitive information (PPSI) and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor … did not provide effective oversight of the work performed by the bookkeeper to address her incompatible financial … Authorize and approve all online transfers performed by the bookkeeper. Ensure that the online banking agreement …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Glen Aubrey Fire Company – Board Oversight (2022M-139)
… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In addition to sensitive … user account access and ensure these procedures are being followed. Periodically review existing network user …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … Determine whether the West Islip Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Franklin Central School District – Information Technology (2022M-19)
… complete report - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed … user accounts and software and developed an information technology (IT) contingency plan. Key Findings District … Determine whether Franklin Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Locke – Financial Condition (2020M-111)
… it monitor budgetary results during the year. Unrestricted fund balances as of December 31, 2019 in the general and … and budgeting policies, along with multiyear financial and capital plans. Key Recommendations Include more realistic … and reserve policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMinerva Central School District – Financial Condition Management (2020M-60)
… of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to … operations. Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six independent audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… budgets and did not monitor the budgets throughout the year. As a result, the Town accumulated excessive fund … and make timely budget modifications throughout the year. The Board should transfer funds from the general funds …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Somers Central School District – User Accounts and Software Updates (2021M-153)
… event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m