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Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Brocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
One important control in New Yorks Statewide Financial System requires Business Unit staff to verify all payments made are valid
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… officials maintained complete and accurate inventory records to safeguard unused information technology (IT) … officials did not maintain complete and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Valhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIsland Trees Union Free School District - School District Website (S9-19-34)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … including appended financial information, such as a property tax report card and administrative salary … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsGarden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… officials generally agreed with our recommendations and plan to implement corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Agencies Bulletin No. 1041
… additional information. Questions may be e-mailed to the Payroll Deduction mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011State Agencies Bulletin No. 946
… Purpose To notify agencies that the maximum contribution limits for employees enrolled in the Deferred … to IRS Regulations, Section 457: The regular annual contribution amount for Deferred Compensation will remain at … Plan Effective Date(s) Paychecks dated January 6, 2010 (Administration) Paychecks dated January 14, 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010XII.4.E Electronic Invoicing – XII. Expenditures
… identifying vouchers with a Voucher Origin field equal to “MPY”. Users can view the report in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on its CFRs for the two fiscal years ended … inadequately supported other than personal service (OTPS) expenses; $96,224 in compensation costs that were incorrectly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-58
… Units SY, SR, DR, F8, 87,G9 and 86 Effective Date Payment for represented employees will be made in a separate check dated December 18, 2002. Payment for un-represented employees (BU 86) will be made in a … dated January 15, 2003. There will be no direct deposit for this payment. Background Information Chapters 69, 70, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-58-uniform-allowance-paymentUnified Court System Bulletin No. UCS-266.2
… or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of … and dues transactions via electronic file submissions to OSC Affected Employees Courts employees who are seeking to initiate or terminate deductions for union dues Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payroll