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Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Police Bulletin No. SP-132
… Currently Deduction Code 309 is identified as PBA, NY Insurance on employee paycheck stubs and advice statements. … Code 543: PBA Metlife Insurance Deduction Code 544: PBA US Life Insurance Deduction Code 545: PBA Short Term Disability The PBA will submit all transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of … Pay page with the following information: Earnings Code: EXP Effective Date: 11/01/13 OT Effective Date: 11/01/13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the … Additional Earnings: $1,200 End Date: 10/31/13 Control-D Report The following Control-D report will be available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and … twelve hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… with its Bylaws which stipulate that an Executive Committee of 12 elected members is responsible for the Company’s overall financial … for the 2012 fiscal year. Key Findings We found that the Committee generally does not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… use computers for instructional purposes and to identify what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mCopiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. … condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Bolton Central School District – Financial Condition (2013M-58)
… that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of … residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five elected Trustees, …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCollege at Cortland – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … were not needed, which created additional entry points for someone to inappropriately access the School’s network. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed … awareness training to all Village employees, including how to recognize and respond to falsified email messages and … of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Lockport City School District - Procurement (2021M-198)
… and services in accordance with the District’s procurement policy and applicable statutes. Key Findings District … process for a $3.3 million security enhancement project. They did not seek competition for a facial/object … agreed with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… for the fiscal years 2011-12 and 2012-13 were $199 million and $191 million, respectively. Key Findings The District has … the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141