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World Trade Center Presumption – New Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a competitive process to procure the goods and services. While District officials initially … reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials properly managed District … fund balance and reserve fund balances were reasonable and the District accurately compensated employees. Key Findings … fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186IT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … technology (IT) assets acquired or in use during the audit period. Key Findings Officials from the 20 … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Get Help
… Members and Retirees of the New York State and Local Retirement System Learn more … online services for members, retirees and beneficiaries of the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/online-services/get-helpOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Tier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police and Fire Retirement System on or after July 1, …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusLittle Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78CUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY Nurses Health Specialty Differential through … payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyHudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have adequate online banking … sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxLyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded and included generic, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Windsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … but records were not always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did not confirm the District received the fuel it purchased when it was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Planning Resources
… Record Forms [.xlsx] Planning and Budgeting Understanding the True Costs of Services Webinar Presentation [pdf] … Find Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOnondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … Review and update policies and procedures for the enforcement of County fees and ensure staff properly …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key … with statutory requirements and District policy. Ensure the required quotes for goods and services are obtained and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditPoughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110