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East Meadow Public Library – Claims Auditing (2017M-275)
… totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the adopted procurement and purchasing policy before approving claims for payment. … …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is … on expected expenditures. Develop a fund balance policy and capital plan. Ensure the annual financial reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229CUNY Bulletin No. CU-128
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-128-december-2001-uniform-allowance-payment-cuny-titlesHoneoye Central School District – Payroll (2015M-277)
… in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, … or establish compensating controls to routinely monitor and review the payroll clerk’s work. … Honeoye Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277SUNY Bulletin No. SU-115
… salary for the calculation of dues (Deduction Codes 222 and 260 ) and agency shop fee (Deduction Codes 215 and 262 ) as follows: For employees with a base annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-115-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-107
… salary for the calculation of dues (Deduction Codes 222 and 260 ) and agency shop fee (Deduction Codes 215 and 262 ) as follows: For employees with a base annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-107-united-university-professions-uup-change-dues-structureThree Village Central School District – Fuel Inventories (2015M-271)
… Key Findings The Board has not ensured that policies and procedures are in place to control fuel assets. District … to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel reconciliation reports on a periodic basis. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271XII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts … follows these processing stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office … Clearing House payment, or wire transfer. Sections A and B will provide guidance to Business Units about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewVillage of Delhi – Audit Follow-Up (2019M-204-F)
… The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing … approximately $3.7 million. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation and indicated they will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Wolcott – Information Technology (2020M-126)
… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness … Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126State Agencies Bulletin No. 1934
State Agencies Bulletin No 1934
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationCity of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Lakeland Central School District - Reserves Management (2019M-113)
… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The … outlining the financial objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis … officials generally agreed with our recommendations and indicated they will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Longwood Public Library – Bank Account Management (2015M-309)
… a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood Central School …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Village of Green Island – Water Fund Financial Condition (2015M-237)
… The Village of Green Island is located in Albany County and has a population of approximately 2,600. The Village is … budgeted appropriations were approximately $3.1 million and water fund appropriations were $637,125. Key Findings The … stress of the water fund. Adopt a multiyear financial and capital plan for the water fund. … Village of Green …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately … to employees on how to complete daily tally sheets and ensure that sheets are completed accurately. Provide … system. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Opinion 90-49
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … TOWN LAW, §214: Where the town board has designated a "per day" compensation for improvement district commissioners, a commissioner is entitled to the full per day amount for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Police Bulletin No. SP-147
… Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise … Questions about payment processing may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay