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Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… information technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we … records, District officials were unable to locate the remaining 66 IT assets (14 percent). Key Recommendations … to properly account for all electronic devices throughout the District. Ensure that all fields previously established …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsRequired Reporting
… on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for … Town Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court … – Report Showing the Condition of all Open Estates [.xlsx] Supplemental Reporting Resources Accounting Releases Annual …
https://www.osc.ny.gov/local-government/required-reportingMcLean Fire District - Financial Operations (2017M-296)
… stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not … additional financial and IT policies and review and revise the bylaws and policies. Ensure the Board receives sufficient …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … officials have established adequate procedures over the payroll function to ensure that compensation paid and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets Maintenance of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Full- and Part-Time Service Credit – Career Plan
… wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… the Retirement System on the day you begin employment with a participating employer and you work on a full-time, … service credit by subtracting your beginning date of employment from the date you actually leave paid … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… the Retirement System on the day you begin employment with a participating employer and you work on a full-time, … service credit by subtracting your beginning date of employment from the date you actually leave paid … wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Employment If you join the Retirement System on the day you begin employment with a participating employer and … is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Employment If you join the Retirement System on the day you begin employment with a participating employer and … is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… 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 Training. Additionally, the District excluded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Hudson City School District – Information Technology (2020M-157)
… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The … use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157