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State Agencies Bulletin No. 1040
… (Reset W-5 EIC Employees) identifying employees that are currently participating in the AEITC program. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcCity of Newburgh – Budget Review (B17-6-18)
… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all municipalities that …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Early Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years of service credit plus an additional 4 percent of your FAS for each year of service (or prorated portion thereof) beyond …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier … benefit for your employee group; or Are employed by the City of Yonkers or the State Police. There are four tiers … retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusPembroke Central School District – Financial Management (2016M-31)
Pembroke Central School District Financial Management 2016M31
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did not verify …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice … ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingGreenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … The District’s disaster recovery plan was not kept up to date, properly distributed or tested on a regular basis. … web filter permitted categories that did not appear to be for educational purposes. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Royalton-Hartland Central School District – Financial Condition (2015M-275)
… in operating surpluses. The District’s unrestricted fund balance consistently exceeded statutory limits. District officials consistently budgeted in the general fund for expenditures that could have been paid for with … taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … to provide guidance to employees and District officials when processing, reviewing or approving separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andBath Central School District – Reserves (2016M-401)
… through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, … for, necessary and reasonably funded. … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Area #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management