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About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of … offer employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, … credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to partially offset the effect of inflation after …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planLansing Central School District – Procurement (2021M-213)
… officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213High Falls Water District – Water Fees (2015M-153)
… system and generates bills without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was not … sent out. Adopt a written policy establishing the penalty rate for late payments and a process for implementing the …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, … “I remain concerned about the state’s debt burden, one of the highest in the nation and which continues to grow. I …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetChittenango Central School District – Information Technology (2023M-155)
… a written IT contingency plan. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… This could increase the District’s operational and pension costs. Key Recommendations Ensure overtime is …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Manhasset Union Free School District – IT Asset Management (S9-22-15)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six assets … displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Mechanicville City School District – IT Asset Management (S9-22-16)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Agencies Bulletin No. 306
… Purpose To provide information about additional public queries … use. Affected Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… company and IT consultant and did not audit claims for these services. The board did not review or approve … duties within the payroll process have been segregated. For example, computer access levels to various …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy or … plans for expected future use for two of its five reserve funds. Key Recommendations Adopt budgets that reflect the … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount … this Contract, such better price or discount shall apply for similar quantity transactions under this Contract for the life of such general offer or promotion . If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases