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Forestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, … no recommendations for this report. … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper … with other districts when obtaining internal and claims auditing services. Get additional information on … The district's claim auditor The district’s deputy claims auditor The district's external auditor Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCUNY Bulletin No. CU-609
… Campus Security Assistant Student Aide Rate in effect is less than: $13.50 $13.50 $13.50 $13.00 OSC Actions OSC … rate in effect on or after the payment effective date is less than the applicable rate as listed in the Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was 9.51% for the … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … P DiNapoli today announced that the New York State Common Retirement Funds Fund investment return was 951 for the state …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnOpinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer firefighters for attending meetings of … award program established by a fire district pursuant to article 11-A of the General Municipal Law (§214 et seq .): …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… December 2021 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the minimum hourly wage be increased for seasonal and other non-statutory positions to: $15.00 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single … Slightly Down in Local Fiscal Years Ending in 2020 The Office of the New York State Comptroller analyzes the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentBecoming Eligible for a Benefit – State Police Plan
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitState Agencies Bulletin No. 1949.1
… for overtime payments that cannot be calculated by the NYS Payroll System. In addition, agencies should continue … purposes. Tax Information These earnings are taxable income, will be included in employees’ taxable gross, and are … The Retro Codes (RC5, RO5, R25, RH5, RR5, and RPY) are supplemental taxable income and will be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Lockport – Justice Court (2018M-36)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … could not provide an accurate monthly accountability to reconcile the Court’s cash assets and outstanding … cash on hand and on deposit in the bank should be compared to a listing of Court liabilities. Differences should be …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202