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Briarcliff Manor Union Free School District - Procurement (2020M-173)

… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Waverly Central School District - Financial Operations (2019M-136)

… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed … … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… complete report - pdf] Audit Objective Determine whether District officials and personnel ensured that health insurance contributions …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Determine whether the Board provided adequate oversight of procurement and claim processing. Key Findings The Board … with nine professional service providers paid a total of $968,545 during the audit period. The Director for … … Determine whether the Board provided adequate oversight of procurement and claim processing …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Greene County - Information Technology (2020M-38)

… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Town of Jasper – Financial Management (2015M-150)

… which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Poughkeepsie City School District – Information Technology (2019M-166)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Loan Payroll Deductions – Legacy Reporting

… a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s … (and make additional payments) through their Retirement Online member accounts . Reporting Loan Payments Employers …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions

State Agencies Bulletin No. 1884

… Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employees

Filing the Resolution – Reporting Elected and Appointed Officials

… Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension … Integrity Bureau 110 State Street Albany, NY 12244 The hard copy must be certified by the board clerk or secretary, …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution

Pine Valley Central School District - Financial Management (2019M-35)

… - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring … the 2015-16 through 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key … Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35