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One-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… [read complete report - pdf] Audit Objective Determine whether the District … all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… take corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175CUNY Bulletin No. CU-239
… by District Council 37 (listed below) who receive a paycheck or direct deposit advice dated October 13, 2005 … paychecks dated December 8, 2005 for employees who receive a paycheck or direct deposit advice dated November 23, 2005 and did not have the benefit applied in October. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and … points that could have been used to inappropriately access the network and view personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… corrective action . Appendix B includes our comment on the Association’s response letter. … audit west webster …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… corrective action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chappaqua Central School District - Fixed Assets (2022M-186)
… totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… initiate corrective action. Appendix B includes a comment on the School’s response. … audit school district charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Rensselaer County – County Bridge Maintenance (S9-13-6)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Adirondack Central School District – Information Technology (2022M-61)
… technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … District officials did not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control … service provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… should be reviewed or approved, confirming loan funds were used for approved purposes and goals, or how …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.14.E Recording General Capital Assets – XIV. Special Procedures
General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the general capital assets were acquired
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2South Seneca Central School District – Online Banking (2021M-164)
… Update the Policy and perform online banking transactions on a dedicated computer. Amend the bank agreements to require …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Valhalla Union Free School District – Network User Accounts (2022M-26)
… user accounts. These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, … IT vendor. Leaving unneeded network user accounts enabled on the network increases the risk of unauthorized access. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26