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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … dated December 30, 2021. OSC Actions At the request of IBT, Local 237, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial … Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialHarrisville Central School District – Claims Audit (2016M-215)
… Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Wappingers Central School District – Fuel Accountability (2015M-135)
… reports are not shared with department heads so they can identify anomalies regarding the quantities dispensed, … gallons and employee name and ensure that no individual can order fuel for delivery without approval. Provide fuel … reports to all department heads on a monthly basis so they can review fuel transaction activity to identify unusual …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million. Key Finding … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297York Fire Department – Controls Over Financial Activities (2014M-112)
… October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The … fire protection and rescue operations. The Department is governed by a five-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Southwestern Central School District – Claims Processing (2016M-356)
… 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in … operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Hammondsport Central School District – Nonresident Tuition (2016M-248)
… 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the … which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Security Self-Assessment – Information Technology Governance
… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … any laptop computers, yet you have observed staff working on laptop computers, you may want to ask a follow-up question …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentWestbury Water District – Purchasing (2015M-261)
… is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is … require the use of purchase orders when purchasing goods and services. The procurement policy does not require the … that purchase orders are issued prior to ordering goods and services. Consider amending the procurement policy to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261CUNY Bulletin No. CU-730
… directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU730 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 983 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseIT Security Fundamentals – Information Technology Governance
… by someone with malicious intent and is considered a best practice by IT security professionals. A combination of …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals