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Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… network user accounts to ensure unnecessary accounts were disabled. Key Findings District officials did not adequately … network user accounts to ensure unnecessary accounts were disabled. Specifically: District officials did not establish … accounts and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userGreenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Lansing Fire District – Investment Program (2023M-62)
… from the District’s savings account, which had an average daily balance of approximately $3.8 million during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach workers didn’t show at these … Sq NQR” and “’I’M OKAY F Train Unknown’ at 14th Street-6th Ave FLM.” While some people may resist giving their names, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationState Agencies Bulletin No. 1088
… Request using the Action/Reason code of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code … : For employees who are receiving Workers’ Compensation under the PEF Medical Evaluation Program, the supplement will … report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1088-october-2011-performance-advances-graded-and-ns-equated-grade-employeesMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialState Agencies Bulletin No. 1087
… automatically. Affected Employees Eligible employees in the following bargaining units: Administrative Services … if the employee: has completed one (1) year of service in such grade by October 1, 2011; and did not receive a Performance Advance in April 2011; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1087-october-2011-performance-advances-graded-and-ns-equated-grade-employeesPerry Central School District – Financial Management (2017M-118)
… unrestricted fund balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding … in a manner that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Clarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128State Agencies Bulletin No. 1613
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is excluded from taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is excluded from taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsState Agencies Bulletin No. 289
… 09180 ONLY Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 calendar year Affected Employees All employees Note: Only new … amount will require on-line entry. Effective Date(s) Payroll deductions for the 2002 campaign will begin in checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through … schools with approximately 725 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142North Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … and formal written procedures over payroll timekeeping to ensure that employees’ leave and work time was accurately … more comprehensive policies that incorporate duties to be completed and records to be maintained for time and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… fund balance for the period July 1, 2014 through November 16, 2015. Background The Worcester Central School District is … by an elected five-member Board of Education. The 2015-16 budget appropriations are $10.9 million. Key Findings The … appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Shoreham-Wading River Central School District – Financial Management (2017M-75)
… The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323