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Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District purposes. Key Recommendations Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Accounts Payable Advisory No. 15
… these designations the Business unit must maintain, at a minimum, the original signatures of the Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mGreater Amsterdam School District – Financial Condition (2016M-110)
… is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of … in Fulton County; portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Schuylerville Central School District – Fund Balance (2016M-113)
… causing the fund balance to exceed the statutory limit at year-end. District officials have not developed a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Alden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … approximately $33.9 million. Key Findings The Board and District officials did not prepare accurate budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… that District staff solicit competition for these services at reasonable intervals. … Edgemont Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance purposes and $5,000 or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Bath Central School District – Reserves (2016M-401)
… million. Key Findings The Board did not adopt a written reserve fund policy. District officials could not provide evidence that … $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Area #6 – Patch Management – Information Technology Governance
… problems. If patches are not installed regularly, the network and computers have an increased risk of … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of … some of those vulnerabilities is freely available on the Internet and could allow attackers to gain unauthorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementAmherst Central School District –Financial Condition (2016M-167)
… of the monthly budget status reports and review fund balance projections to develop the ensuing year’s budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Lake Luzerne – Payroll (2022M-98)
… Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate or in accordance with Town … Town officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingThree Village Central School District – Financial Operations (2021M-141)
… [ read complete report - pdf ] Audit Objective Determine whether Three … oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… cash receipts for the period January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a … in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance … timely manner. Perform an audit or review of cash receipts on a monthly basis. … Johnstown Public Library Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116