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Mount Markham Central School District – Reserve Funds (2016M-73)
Mount Markham Central School District Reserve Funds 2016M73
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
Hamilton Central School District School Lunch Fund Financial Condition 2016M136
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected … adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCold Spring Harbor Central School District – Capital Assets (2023M-37)
… properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an increased …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also found no …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148State Agencies Bulletin No. 918
… or 13L (Administration for employees in Dept. ID 25000 with Pay Basis of 21P ) or 13L (Institution). … or 13L (Administration for employees in Dept. ID 25000 with a Pay Basis Code of 21P ) or 13L (Institution), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with … or entities in the Statewide Vendor File add a significant number of vendors at one time resolve various issues which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 2313
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the change … BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) State University Construction Fund BU 97 (CSEA) … Date: The LGS payment based on years of qualifying service is effective April 1, 2025, for employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitOpinion 2006-4
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan bank) GENERAL … §2[1]). FHLBs, which are supervised by the Federal Housing Finance Board, are separate regional corporations, owned by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Syosset Central School District - Payroll (2018M-42)
… if officials ensured the accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements … over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed … $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. Except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations … process to periodically monitor the status of all retirees and their spouses and dependents receiving health insurance coverage. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Roseboom - Long-Term Planning (2018M-115)
… officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of … lives. Key Recommendations Develop long-term financial and capital plans to ensure financial resources are available … balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… tough negotiator and straight-talker, he was also beloved by so many for his kindness and great sense of humor. He was …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoOmnibus Procurement Amendments
… for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and technology; clarifying the use of contracts let by …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOther Bulletin No. 76
… Budget Bulletin D-1152 provide for payment of the 2024-2025 Longevity Payments effective April 2024 as a one-time, … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scf