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Hudson Housing Authority – Information Technology (2019M-224)
… banking agreements. Sensitive information technology (IT) control weaknesses were communicated confidentially to … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224CUNY Bulletin No. CU-445
… and Goal Amount as required. The Goal Balance must be left blank. If the employee incurs an overpayment and the … the employee’s regular paycheck. The Goal Balance must be left blank. If the employee is Inactive and it is determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… payment for the employer portion of any salary adjustment with your adjustment report. You will be charged or credited …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … period. Company officials did not ensure that collections from donations and fundraising were adequately documented. … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVendor File Advisory No. 11
… the appropriate Location for each transaction, based on the vendor’s preference. If the agency is unsure of which …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have … retirement benefit when you reach age 55. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … exceeded expenditures by $11.1 million or 7.8 percent from 2014-15 through 2016-17. Recalculated unrestricted fund … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February 27, … officials. Key Recommendations Adopt comprehensive IT security policies, procedures and plans to safeguard IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyGreenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials … an increased risk that its assets could be lost, misused or stolen. Deficiencies identified from our audit include: The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Lansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… – pdf] Audit Objective Determine whether Nanuet Union Free School District (District) officials ensured network … Determine whether Nanuet Union Free School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesV.3.F Projects – V. Chart of Accounts (COA) Governance
… or events that may have one or more funding sources, may occur across fiscal years and agencies, have defined beginning and end dates or occur during a defined time period, and may be operational or … or events that may have one or more funding sources may occur across fiscal years and agencies have defined beginning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140