Search
Travel Advisory No. 6
… : The form AC 132-S Employee Report of Travel Expense and Claim for Payment has been updated to include the new …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93CUNY Bulletin No. CU-584
… for Union Dues (Code 471) and Agency Shop Fee (Code 472) from $28.11 to $28.66. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateChappaqua Central School District – Financial Condition (2015M-193)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through April 8, 2015. Background … The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $116.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about … reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling … occurred and were not detected or corrected due to a variety of factors including a decentralized process for maintaining leave records and a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … is in compliance with the statutory limit; use surplus funds as a financing source for funding one-time … in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Marlboro Central School District – Information Technology (2021M-33)
… - pdf ] Audit Objective Determine whether Marlboro Central School District (District) officials established adequate controls … officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Available Pension Payment Options – State Police Plan
… Single Life Allowance (Option 0) This option provides the … month for the rest of your life. Under this selection, all payments cease upon your death. After you die (even if it …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsFranklin Central School District – Information Technology (2022M-19)
… - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed network and … manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Hudson Housing Authority – Information Technology (2019M-224)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and update routinely or when … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… action. Appendix B includes our comment on an issue raised in the City’s response letter. … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Franklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366