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Town of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… complete report - pdf] Audit Objective Determine whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective procedures to ensure employees … 30 separation payments totaling $512,693 made during the audit period and found that seven payments (23 percent) …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… and that Company moneys were safeguarded. Key Findings The Board has not provided adequate oversight of financial … Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … adequate fundraising documentation. Key Recommendations The Board should enforce the bylaws and adopted policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… fiscal year general fund budget totaled approximately $102.7 million. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Agencies Bulletin No. 1973
… State Agencies Bulletin No 1973 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… System as billed by OSC. These types of payments should not be included on the abstract of audited claims. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditTraining
… Deposit Procedures: Returns/Deletes/Reversals Presentation Fall Conference Visit the Office of Operations Training Resources … and solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingElwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and … audit and found that the control procedures were followed for the selected claims to ensure they were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Skaneateles Central School District - Online Banking (2019M-2)
… authorized and processed. None of the employees involved in online banking received Internet security awareness … processing transactions. Ensure that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Common Attributes of Successful Emerging Managers
… asset manager experience Tenure of the leadership team investing and operating together Private business, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersIX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewBedford Central School District - Information Technology (2018M-164)
… designed and operating effectively. Key Findings Access to the District’s financial application was not properly … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Ensure that user access to the financial application is properly segregated. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… managed information technology (IT) assets. Key Findings The Board did not develop adequate IT policies and … not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive … personnel who use IT resources, including the importance of physical security and protection of personal, private, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Cassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110State Agencies Bulletin No. 1070
… new insurance deduction code. Affected Employees Employees in Bargaining Unit 06 who are members of the Organization of … Technology at (732) 739-2000 or by email at angela@M3tech.com . Questions regarding this bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 958
… new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and 21 represented by the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careTown of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21