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Greene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Jasper – Financial Management (2015M-150)
… which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Loan Payroll Deductions – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsTown of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Newark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga 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-facilityHoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Determine whether the Board provided adequate oversight of procurement and claim processing. Key Findings The Board … subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with … Ensure that all purchases are subject to the District’s procurement process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201State Agencies Bulletin No. 187
… period must be entered on or after the first date listed in the Time Entry Submission column. Miscellaneous File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-filesBriarcliff Manor Union Free School District - Procurement (2020M-173)
… initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionState Agencies Bulletin No. 246
… deduction to direct deposit Affected Employees Employees in the Oswego State Federal Credit Union who are currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositGreen Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273