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Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of … 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether … The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The … were accurately paid. We found errors in the District’s calculation of 403(b) matching contributions and in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257State Police Bulletin No. SP-46
… 07). To be eligible, such employees must: Be active on the payroll in the State Police - Trooper Unit (BU 07) on … are entitled to the payment provided they return to the payroll within one year of the eligibility date. Exception: … included in the calculation of overtime. OSC Actions In payroll period 16L, OSC will automatically apply the $100 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-46-2001-uniform-allowance-state-police-trooper-bargaining-unit-07Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … paid cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these … $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the LLC’s principal owner to provide services similar to what the LLC had previously provided. District officials did … award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in the Board … Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business2022 Black History Month Celebration
… Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with … for military service. For most members, the total amount of service credit at retirement will directly affect the … in both the numerator and the denominator: 50% x the years of service earned during the marriage the member’s …
https://www.osc.ny.gov/retirement/members/divorce/service-creditMinerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247State Agencies Bulletin No. 1883
… 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of Administration … PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically stop ORP … Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1883 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of … True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … education to approximately 670 students. The School’s total expenditures for the year ended June 30, 2013 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCorning City School District – Procurement (2016M-222)
… The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through … quotes are obtained for purchases that are under bidding thresholds. … Corning City School District Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and information … Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information