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Holland Patent Central School District – Fuel Inventory (2023M-141)
… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without detection. … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village … inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with the Board of …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support … a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Clifton Park – Information Technology (2020M-162)
Determine whether Town of Clifton Park Town officials adequately safeguarded information technology IT resources
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162CUNY Bulletin No. CU-719
… The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY … requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates Effective Institution, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceArlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Overview – Information Technology Contingency Planning
… event could include a major natural disaster such as a flood, or something smaller, such as malfunctioning software …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations … by agencies. APJV transactions can only occur when the adjustment is within the same fund.. APJV transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28State Agencies Bulletin No. 146
… To provide instructions to agencies on reporting this retirement status change for affected employees Affected … Date 12/17/1999 How to Submit a Transaction Open the Retirement Plans panel. Path: Start-Compensate Employees-Administer Base Benefits Use-Retirement Plans-Update/Display All Enter Emplid of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Town of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… – pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials … that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Agencies Bulletin No. 777
… after January 1, 2008 will remain at the same amount for calendar year 2008. The deduction amount for CSEA Hourly … will continue at 1.3% of earnings as referenced in Payroll Bulletin No. 646 issued June 30, 2006. Agency Actions … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeCrown Point Central School District - Claims Auditing (2018M-76)
… Crown Point Central School District Claims Auditing 2018M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Town of North Hudson - Payroll (2018M-166)
… that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed … January 2017 through May 2018 and found they were paid the correct amounts. We selected six payrolls totaling … related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9