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Geneseo Central School District - Online Banking (2019M-172)
… technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Unified Court System Bulletin No. UCS-297
… Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background Chapter 164 of the Laws of 2017, as amended by Chapter 288 of the Laws of 2019, implemented the 2017-2021 Agreement between the Unified Court System of the State … in graded positions in Bargaining Units 86, 88 and CT. In addition, employees must have completed four years or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentLake George Central School District - Purchasing (2018M-167)
… Lake George Central School District Purchasing 2018M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167West Seneca Fire District #4 – Procurement (2020M-52)
… in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement … in compliance with the Districts procurement policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Unified Court System Bulletin No. UCS-305
… provided the employee: Is in an eligible bargaining unit on 04/01/2022; and Has a Payroll Status of Active, Leave With … Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2022; and Has a Pay Basis Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on 04/01/2022; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel … Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Island Trees Union Free School District – Overtime (2016M-389)
… period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Buffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Lackawanna City School District - Tuition (2019M-59)
… District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Tuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialDiNapoli Releases Analysis of Enacted State Budget
… 2018-19 Enacted Budget increases funding for education, health care and other programs, but allows more borrowing and … Revenue Code. It also authorizes the state to use certain health plan reserves of up to $750 million annually for a … generating billions of dollars to fund a variety of health and other programs. Establishes a new Health Care …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetCity of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Village of Goshen – Financial Condition (2014M-75)
… Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Duanesburg Central School District – Separation Payments (2014M-67)
… County, the town of Knox in Albany County and the Town of Wright in Schoharie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Vacating Orders – Divorce and Your Benefits
… agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the …
https://www.osc.ny.gov/retirement/members/divorce/vacating-orders