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Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Key Recommendations Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationCarle Place Union Free School District – Network User Account Controls (2022M-121)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsHighland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials adequately accounted for, … to initiate corrective action. … Determine whether Town of Plymouth Town officials adequately accounted for secured …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsState Agencies Bulletin No. 1131
… If applications are not available, please contact the CIO Help Desk at (518) 486-6745. … To notify users of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1228
… If applications are not available, please contact the CIO Help Desk at (518) 486-6745. … To notify users of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1228-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 876
… Purpose To notify users of normal and holiday availability of payroll … 2010 7:00 a.m. - 2:00 p.m. Questions If applications are not available, please contact the BITS Help Desk at (518) 486-6745. … To notify users of normal and holiday availability of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/876-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1054
… Purpose To notify users of normal and holiday availability of payroll applications for February 2011 through January 2012. Affected Employees … of normal and holiday availability of payroll applications for February 2011 through January 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1054-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 988
… Purpose To notify users of normal and holiday availability of payroll applications for February 2010 through January 2011. Effective Date(s) … of normal and holiday availability of payroll applications for February 2010 through January 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/988-availability-payroll-applications-payserv-ps-query-control-dOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… of Directors (Board) did not effectively manage grants or ensure that authorized disbursements were supported and … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesLegal and Regulatory Authority To Do Business
… Non-Degree Granting Proprietary Schools in NY NYS Department of Financial Services NYC Department of … in New York City NYS Department of Labor Asbestos Handling License NYS Department of State – Division of Licensing …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessExamples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsCenter Moriches Union Free School District – Payroll (2024M-155)
… officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, … totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155General Resources
… New Mexico (NM) – Public Regulation Commission New York (NY) – Department of State North Carolina (NC) – Department of … of State Oregon (OR) – Secretary of State Pennsylvania (PA) – Department of State Rhode Island (RI) – Secretary of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesExamples from GASB Statement 34 - Statement of Activities
Examples from GASB Statement 34 Statement of Activities
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities