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Oversight of Pupil Transportation Services
… the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe … whether the State Education Department is monitoring school districts compliance with safety training requirements …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Overtime Compensation – Enhanced Reporting
… visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … worked beyond regular scheduled hours Certain payments are not considered overtime and are not pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133East Meredith Rural Fire District – Financial Activities (2021M-26)
… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire … Determine whether the East Meredith Rural Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Implementation of the Security Guard Act
… Act’s requirements, having processes in place to ensure only individuals meeting the Act’s requirements are issued …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hudson City School District – Information Technology (2020M-157)
… plan. Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157City of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Downsville Central School District – Claims Auditing (2022M-134)
… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementNewark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive … Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… National Association of State Retirement Administrators. Only 24 of 130 major public funds are currently below 7 …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Unified Court System Bulletin No. UCS-289
… implemented the various agreements between the Unified Court System of the State of New York (UCS) and the affected … implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September … To determine whether the Division of Military and Naval Affairs DMNA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they … population – 46.8 percent – between 2007 and 2018. The Office administers programs for the State’s low-income … To determine if the Office of Temporary and Disability Assistance Office …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Agencies Bulletin No. 1833
… to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already … on the payment effective date of 04/01/2020 are eligible for increases to Location Pay Downstate Adjustment and … $3,438 to $3,507 and BU 21 from $1,722 to $1,756 for the locations of NYC, Rockland, Nassau, Suffolk, and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payState Police Bulletin No. SP-198
… will be paid using the following effective dates and check date: Payments Pay Cycle/Pay Period Type Payment Effective Dates Check Date Location Pay Administration 16 Lag 04/04/2019 … an effective date of 04/04/2019 and increase the amount from $1,536 to $1,686 for all employees in BU62 receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceTown of Berkshire – Town Clerk (2014M-230)
… of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Clerk did not reconcile bank accounts with accounting records or reconcile amounts collected with what was owed to … timely manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230