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Division of Housing and Community Renewal Bulletin No. DH-43

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Rent Regulation Services Unit. Affected Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-and

Division of Housing and Community Renewal Bulletin No. DH-36

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Rent Regulation Services Unit (Article 4 – Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-and

Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …

https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… of Finance and Operations did not properly perform monthly bank reconciliations. Not all payments were properly … the annual audit of the financial statements. Ensure that bank statements are reconciled to the accounting records …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Barker Central School District – Purchasing (2016M-208)

… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

State Agencies Bulletin No. 342

… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Village of Nissequogue – Information Technology (2015M-31)

Village of Nissequogue Information Technology 2015M31

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care … calculated before issuing payments. Consult with the District’s legal counsel concerning options available for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Tioga Fire District – Board Oversight (2022M-170)

… complete report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Village of Cohocton – Cash Receipts (2015M-63)

… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Scarsdale Union Free School District – Overtime (2022M-105)

… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … on an issue that was raised in the District’s response letter. … Determine whether the Scarsdale Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

South Glens Falls Central School District – Access Rights (2012M-257)

… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. Background The South Glens Falls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Holland Patent Central School District – Fuel Inventory (2023M-141)

… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials … performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175