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Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Half Hollow Hills Community Library - Fund Balance (2018M-127)
… of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and … Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121King Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management of the Project. We found: District officials did not always obtain competitive pricing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163State Agencies Bulletin No. 1950
… NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, … Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on … will automatically stop contributions when an employee’s pensionable earnings reach the $250,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsCUNY Bulletin No. CU-117
… Date Check of 6/28/01 Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular … Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentOpinion 97-10
… construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district … Whether a fire district may enter into a leasepurchase agreement and …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Area #1 – IT Policy – Information Technology Governance
… dictate the content and number of policies necessary. A small entity with uncomplicated, modest computing resources … the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … that you should consider covering in IT policies include but are not limited to: Password Security – This should …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks … of issuance. All checks that remain uncashed after the outreach process must be turned over to the Abandoned … are required to be reported by April 30th each year. Outreach Abandoned Property Law §1422 requires New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationXIV.15 Updating Agency Contacts – XIV. Special Procedures
… on a bi-annual basis. Agencies should use the Contact Verification process to complete their verification. CONTACT INFORMATION FOR FINANCIAL FUNCTIONS … that their agency employees get paid. Yes Payroll Employee Verification Responsible for all incoming employment …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose direct deposit is reversed due to an overpayment, who request a check exchange, and who … The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-344
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Brooklyn … 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … Meats. Specifically, we found DMNA staff: (i) did not purchase this fuel from existing State contract fuel vendors …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-inc