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South Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … our findings. … Determine whether South Jefferson Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsClarendon Fire Company – Financial Activities (2023M-50)
… reported. The Treasurer paid credit card bills late . As a result, the Company incurred late fees and interest … and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Madison County (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key Findings County officials: Paid more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Holland Patent Central School District – Fuel Inventory (2023M-141)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user … usage reports to monitor user access and vehicle fuel use for reasonableness. Maintain perpetual fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes. We found that: 138 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashState Agencies Bulletin No. 296
… Data Capture Agencies Specifics The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file … - Input/Output (By Record Code) Attachment 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - Fields for JOB REQUEST …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Duanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Haldane Central School District – Information Technology (2021M-84)
… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control … permissions and create secondary accounts to be used for non-administrative activities. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Huntington Union Free School District – Online Banking (2022M-178)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District … Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Greater Johnstown School District - Payroll (2018M-267)
… paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267State Agencies Bulletin No. 1374
… The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction Priority Schedule. … the Payroll Deduction mailbox. … To provide agency payroll staff with OSCs current Deduction Priority Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedEast Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District … overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for three foster care … and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and