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Pulaski Academy and Central School District - Separation Payments (2020M-20)
… process for all separation payments to ensure they are accurately calculated, supported and disbursed in … recovery of payments identified in this report that are inconsistent with the individual employment agreements or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… previously established on the IT asset inventory system are filled out to properly track purchase order date, cost, … inventory, and updating the records to ensure the assets are accurately accounted for. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsWyandanch Union Free School District – Budget Review (B20-7-7)
… $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … of its athletics program, and certain utilities are adequate. Additionally, overtime costs will need to be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Berkshire Fire District - District Operations (2020M-40)
… fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of German Flatts – Fiscal Stress (2015M-217)
… a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The Board did … and estimates of revenues for individual accounts are realistic. Adopt a policy setting forth the reasonable …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217The Academy Charter School - Credit Card Expeditures (2019M-80)
… documentation. Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce compliance. Ensure that all credit card charges are adequately supported and necessary before approving …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Richfield Springs Central School District - Fixed Assets (2019M-140)
… disposal of electronic devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. Ensure disposed assets are Board-approved, sufficiently supported with adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Moriah - Leave Accruals (2019M-168)
… procedures to ensure employees’ leave accrual records are accurately maintained. Direct the Town’s legal counsel to … the leave accrual records, as identified in this report, are corrected. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
… update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance for procuring … insurance. Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… disbursements have the President’s prior authorization and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialEnlarged City School District of Troy – Leave Accruals (2014M-144)
… of Education which comprises nine elected members. There are eight schools in operation within the District, with … time were recorded accurately. Key Recommendations There are no recommendations in this report. … Enlarged City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The Board did … Key Recommendations Adopt general fund budgets that are structurally balanced and include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Argyle – Water Billing and Collections (2023M-148)
… Maintain adequate accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… an initial detailed Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the contract terms are followed and not exceeded. Comply with statutory bidding …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204State Agencies Bulletin No. 2116
… ERS for fiscal year 2023. Affected Employees Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… did not: Disable 281 nonstudent network user accounts that are unneeded or unnecessary to prevent unauthorized access … or unnecessary network user accounts as soon as they are no longer needed and regularly review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Corporate Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business Units are responsible for submitting requests to the Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesState Agencies Bulletin No. 2024
… ERS for fiscal year 2022. Affected Employees Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Compensation Law (Law). Costs to administer the Program are recovered via assessments by the Board on participating … State. Under the Law, the Board and the State Comptroller are required to ascertain the Board’s expenses. We performed …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedState Agencies Bulletin No. 2190
… eligible for the New York State Paid Family Leave Program are affected. Background: The New York State Department of … with a regular work schedule of 20 hours or more per week are eligible after 26 consecutive weeks of employment. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decrease