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Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… developed any payroll policies or procedures. We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by … the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mFinancial Reporting and Asset Allocation
… | September | August | July | June | May | April | March | February | January Previous Years 2024 December | November | … | September | August | July | June | May | April | March | February | January 2023 December | November | October | … | August | July | June | May | April | March | February | January 2022 December | November | October …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Schuyler Lake Fire District – Financial Activities (2022M-191)
… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178City of Lackawanna – Network Management and Internal Controls (2021M-215)
… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … have not developed written IT policies and did not provide users with IT security awareness training. City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Seneca Falls Central School District – Procurement (2021M-201)
… report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a … Determine whether Seneca Falls Central School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mAlbany Water Board – Software Management (2020M-159)
… stores. Maintain application and software inventories for all mobile devices. Key Recommendations Ensure that only …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Westhill Central School District – Information Technology (2021M-32)
… PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user accounts. We … District officials. Key Recommendations Monitor employee Internet use. Ensure network user accounts are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an … include a plan to eliminate the fund balance deficit and restore and maintain minimum thresholds. Contain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningTown of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… loan balance at retirement. The approximate reductions are for calendar year 2024. The amount of the reduction changes …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks … paid and annually audit the Treasurer's records. Ensure all checks are signed by the Treasurer. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Plainville Fire District – Board Oversight (2021M-91)
… recurring expenditures without the Board’s prior review or approval. The Board did not: Adopt transparent or realistic … $41,300 were improperly paid prior to Board audit and approval. Key Recommendations Adopt realistic budgets and a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Norfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … audit period, these reports were between 72 and 1,168 days late. Key Recommendations Audit and approve claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. … the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions Questions regarding tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption