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Mahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Maine-Endwell Central School District - Leave Records (2019M-40)
… did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County … and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2) 2013 June [pdf] - 2013 Legislative Update New Surcharge – … and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … errors totaling $1,629. One former employee, as well as the estates of three former employees may have been entitled … payments totaling $23,937 that they did not receive. Of the 30 health insurance buyout payments we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolCUNY Bulletin No. CU-647
… dues increase Affected Employees Employees represented by the International Brotherhood of Teamsters, Local 237 in … employees with Dues (Code 231) and automatically increase the current amount of $48.96 to $50.19. Agency Actions … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-647-international-brotherhood-teamsters-local-237-elevatorCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32BOCES Milk Bidding (2018-MS-2)
… districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our findings and … methods, such as a cooperative purchase, to maximize buying volume when procuring milk to help ensure the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… (District) officials established adequate nonstudent network user account controls. Key Findings District officials did not establish adequate network controls for nonstudent user accounts to help prevent … risk of unauthorized access to and use of the District network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased … period. Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… identify unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user … 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … a list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mPenn Yan Central School District – Network Access Controls (2021M-79)
… Yan Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town of Cairo - Fuel Management (2019M-150)
… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150DeRuyter Central School District - Information Technology (2019M-175)
… District officials ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Limit or … District officials ensured students personal private and sensitive information PPSI was adequately protected from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher expenditures made … APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology