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Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on … school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure … that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Town of Fishkill – Information Technology (2020M-153)
… [ read complete report - pdf ] Audit Objective Determine whether Town of Fishkill … manage user accounts for the network or financial application. Town employees did not comply with the … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Greater Amsterdam School District – Capital Project (2022M-50)
… for the ongoing project. However, we found: While the Business Administrator maintained financial reports that … payment. Key Recommendations The Board should: Ensure the Business Administrator provides periodic budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50CUNY Bulletin No. CU-440
… 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-440-service-employees-international-union-seiu-local-300-duesTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board approved reimbursements to employees for medical benefits claims without ensuring …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Sackets Harbor Central School District - Information Technology (2019M-208)
… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Provide information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control weaknesses were communicated … user access. Provide periodic IT security awareness training to all employees who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134CUNY Bulletin No. CU-647
… Purpose To notify agencies of an automatic dues increase Affected Employees Employees represented by the … identify employees with Dues (Code 231) and automatically increase the current amount of $48.96 to $50.19. Agency … mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-647-international-brotherhood-teamsters-local-237-elevatorUnified Court System Bulletin No. UCS-235
… Purpose To notify agencies of an automatic dues and agency shop fee … Employees Employees in bargaining unit SG Effective Date(s) Paychecks dated March 22, 2017 OSC Actions OSC will … and automatically decrease the current amount of $60.00 to $55.00. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-235-association-surrogates-and-supreme-court-reporters-within-cityCUNY Bulletin No. CU-634
… Employees represented by District Council 37, Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-634-district-council-37-local-2054-dues-increaseState Agencies Bulletin No. 1740
… Employees represented by District Council 37, Local 1070 in Bargaining Unit SK Effective Date(s) Paychecks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1740-dc37-local-1070-dues-increaseCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170State Agencies Bulletin No. 1139
… 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-shop