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Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… District’s network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks … inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of Transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Ending Your Membership – Article 14 Benefits
… Once you join the Retirement System, your membership cannot end unless you: Are not vested and … employment means paid service as an officer or employee of an employer that participates in the New York State and … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipLongwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed accurate aid applications with the State Education Department (SED), and the aid was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidSUNY Bulletin No. SU-64
… Purpose To explain OSC processing for certain general deduction … codes. Affected Employees Employees who currently have one of the following deductions: 404 TIAA SRA (SUNY) 405 … OSC will produce and mail a listing of employees who will have their deduction continued in 2002 if no agency action is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-64-tax-deferred-annuity-tda-and-supplemental-retirementPayment for Service Credit – Article 14 Benefits
… costs. Example of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditCentral Valley Central School District – IT Asset Management (S9-22-7)
… assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. Two laptops, one costing $510 and one with an estimated cost …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Mechanicville 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-s9-22-16Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… – pdf] Audit Objective Determine whether Rye Neck Union Free School District (District) could achieve cost-savings by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mBrighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Wyoming Central School District – Professional Services (2020M-152)
… or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s procurement policy. The remaining three …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Pulaski 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-20Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… [ read complete report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Lansing Fire District – Investment Program (2023M-62)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Carle Place Union Free School District – Network User Account Controls (2022M-121)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… complete report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the required approvals were obtained for capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders