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Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Accounts Payable Advisory No. 32

… of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal … certain circumstances, BSE will also produce and send 1099 Forms to vendors and the IRS for reportable payments to … outside of the SFS. For BSE to produce and send 1099 Forms to these vendors, agencies must provide the required …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-payments

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Your Pension Pay Stub

… Your pay stub gives you valuable insight into your monthly pension … under a domestic relations order. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . … Online and register today. A Quick Guide to Your Pension Pay Stub Here’s a detailed look at what makes up your pay …

https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stub

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… plan there is an increased risk that the District could lose important data and suffer a serious interruption to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

… services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 purchases … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… Discovery Charter School (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … officials, we found that: Officials did not adopt adequate network and financial software policies, establish an IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

North Babylon Union Free School District – Online Banking (2023M-156)

… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Whitney Point Central School District – Information Technology (2023M-179)

… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Peekskill City School District - Network User Accounts (2021M-195)

… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)

… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education … if School officials completely and accurately billed resident districts …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Otselic Valley Central School District – Procurement (2022M-58)

… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58

Putnam Valley Central School District – Information Technology (2021M-154)

… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

North Salem Central School District – Network User Accounts (2022M-140)

… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96