Search
Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District generally complied with New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Southold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials … record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Area #11 – Physical Controls – Information Technology Governance
… may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsState Agencies Bulletin No. 1983
… 82. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 1879
… 82. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211DiNapoli: Tax Cap Remains Below One Percent in 2017
… according to State Comptroller Thomas P. DiNapoli. The latest inflation figure affects the tax cap calculations for local governments that operate … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Cost-of-Living Adjustment – Article 14 Benefits
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse at the time of death, he or …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … 15 employees or 15 percent of employees tested and the nine Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… recording and reporting and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93State Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … and January 13, 2022 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … and January 14, 2021 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and … as a separate advisory committee or a combination of the two a district resident or nonresident Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeHudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Genesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Retirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) … when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … death benefit may be payable. This benefit would be the amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsSelected Personal Service Contracts
… to ensure service delivery as required by ESDC guidelines. The audit covers the period April 1, 2007 through December 14, 2012. … with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts