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South Country Central School District – Information Technology Inventory (2017M-219)
… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryFactors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… the higher the employer’s annual payment is likely to be. The total number of billable (active) members as of … Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit … results in a higher annual cost. Employers can also choose to offer improved retirement plans or optional benefits (for …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentCUNY Bulletin No. CU-309
… agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation Plan. Background … approved the participation of the University’s employees in the State of New York’s Deferred Compensation Plan. Prior … plan only. Employees will now be eligible to participate in a 403B plan as well as the 457 Plan. The third party …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredMilford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance … Over the last three years, District officials failed to budget for certain revenues they consistently received and … on prior year’s actual results and anticipated operations to avoid raising more real property taxes than necessary. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… including age and number of years retired, your retirement benefit will permanently increase each year. This … Life Allowance, even if you selected a different option at retirement. You will begin receiving an annual COLA when you … for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andOriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . … in certain combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxSouth Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance … Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rye City School District – Payroll and Leave Accruals (2016M-169)
… for supervisors to ensure that they determine if employees have sufficient leave balances prior to approving leave … Rye …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169State Agencies Bulletin No. 1876
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsBemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Mount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… fiscal year totaled $269,000. Key Findings The District’s number of meals per labor hour (MPLH) is significantly lower …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEast Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded … as specified in Board policy. Designate one computer to be strictly dedicated for online banking transactions. … adding a second log-on security feature such as a token to provide an extra level of assurance though two-factor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
Southern Cayuga Central School District Financial Management 2015M224
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… School officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor