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Village of Suffern – Financial Condition (2013M-273)
… Board of Trustees, is located in Rockland County and has approximately 11,000 residents. The Village’s … structurally balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and make necessary adjustments to ensure that deficits do not …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Dryden Central School District - Cash Management (2020M-61)
… report - pdf ] Audit Objective To determine whether District officials maximized interest earnings. Key Findings … program. Officials did not seek competitive interest rates. Officials earned interest totaling $246,431 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82State Agencies Bulletin No. 1884
… earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance … beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesNew Hartford Central School District – Procurement (2016M-153)
… District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, … developed a policy to address the procurement of goods and services not subject to competitive bidding, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland County, the Town of Caroline in Tompkins County and the Towns of Berkshire, Candor, Newark Valley, Owego and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises … in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Brocton Central School District – Purchasing (2015M-305)
… District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which … did not always use competitive methods to procure goods and services that fell under bidding thresholds. District … that addresses the procurement of professional services and items that fall under the bidding thresholds. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is governed by an elected … The District has adopted budgets with realistic revenue and expenditure estimates. However, it has relied heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Harborfields Central School District – Claims Processing (2016M-38)
… vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cortland Enlarged City School District – Fund Balance (2017M-65)
… City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsTown of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … applications with the State Education Department (SED), and the aid was subsequently approved. Had officials … Key Recommendations Establish procedures for preparing and submitting transportation aid applications. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidOperational Advisory No. 24
… Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State … should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, uncashed … checks, journal vouchers/entries, revenue deposits, and State payments. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesOther Bulletin No. 50
… criteria Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1140, provide for … should be processed using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfSecurity Over Critical Information Systems (Follow-Up)
… risks associated with unauthorized access to these systems and their associated data. The audit covered the period … number of steps to secure its critical information systems and associated data, there was still a risk that unauthorized … process, adopting adequate information security policies and procedures, and improving certain technical controls over …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followCity of Batavia – Business Improvement District (2017M-283)
… to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The … upon benefited properties for improvements, operation and maintenance costs and other services such as advertising …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 1704
… OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual Salary Deduction Amount Under $5,000 $6.91 $5,000 - $9,999 $10.23 … based on the employee’s part-time percentage. The deduction amount for hourly and per diem employees should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increase