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Frontier Central School District - Procurement of Professional Services (2018M-98)
… [read complete report - pdf] Audit Objective Determine whether the District … and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… that these payments were appropriate and not impermissible gifts. Key Recommendations Consult with the Town’s legal …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… provided to employees and elected officials. However, of the 150 total individuals we tested (125 selected employees … tested, and 18 elected officials did not complete the annual SHP Training. Key Recommendation County officials … B includes our comment on an issue that was raised in the County’s response letter. … audit statewide …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees and … seven elected officials), six employees did not complete the annual SHP Training or 21 percent of employees tested. … B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The District: … if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not require proof of attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been … harm or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessJefferson Community College – Procurement (2017M-156)
… by Jefferson County and is located in the City of Watertown. The College, which has an enrollment of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250State Agencies Bulletin No. 1139
… Employees Employees represented by PBA of NYS, Inc. in Bargaining Unit 31 Effective Date(s) Paychecks dated March … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1139-police-benevolent-association-new-york-state-inc-dues-and-agency-shopCUNY Bulletin No. CU-458
… Increase. Affected Employees Employees represented by SEIU in Bargaining Unit S6 Effective Date(s) Institution paychecks … Question regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-458-service-employees-international-union-seiu-local-300-duesState Agencies Bulletin No. 1524
… year 2016 Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … OSC has prepared the attached letter explaining the tax rules governing educational assistance benefits and … will give employees time to prepare for the additional tax withholding. Include additional information with this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1437
… must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsTown of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water … through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … for the 37 new employees. … audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189SUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseDivision of Housing and Community Renewal Bulletin No. DH-89
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-89-dc37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1546
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1546-dc37-local-1359-dues-and-agency-shop-fee-increase