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CUNY Bulletin No. CU-299

… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycle

CUNY Bulletin No. CU-279

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycle

CUNY Bulletin No. CU-202

… Purpose To explain agency procedures for entering payments into the … Entry page. Affected Employees CUNY employees who elect to participate in the Buy Out Waiver Program and who are … 2004, Pay Period 7C Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-202-cuny-buy-out-waiver-program-payment-cycle-1104-63004

Saranac Central School District – Student State Aid (2023M-91)

… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … students. Review all identified unclaimed State aid and submit any eligible claims for reimbursement. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91

Lansing Central School District – Procurement (2021M-213)

… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Chittenango Central School District – Information Technology (2023M-155)

… manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the … have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other … and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner. In …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… were properly recorded and supported. As a result, the ability to make financial decisions was hindered and … or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. … totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements totaling $81,595 were not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… in the employees working unnecessary overtime. This could increase the District’s operational and pension costs. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 20 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Central Valley Central School District – IT Asset Management (S9-22-7)

… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Pine Bush Central School District – IT Asset Management (S9-22-21)

… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Mechanicville City School District – IT Asset Management (S9-22-16)

… percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Erie County Probation Department – Restitution Payments (S9-20-11)

… [ read complete report - pdf ] Audit Objective Determine whether the Erie … officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Rome City School District – Multiyear Planning (2021M-144)

… preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring … the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Rockville Centre Union Free School District - School District Website (S9-19-28)

… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

State Comptroller DiNapoli Releases Municipal Audits

… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136