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Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

Piseco Common School District – Claims Auditing (2015M-230)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

City of Rome – Solar Power Purchase Agreements (2015M-290)

… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… Purpose of Audit The purpose of our audit was to determine if adequate internal controls were maintained … Not all department heads signed employee time records to document their approval. Key Recommendations Establish … time records. Require department heads and supervisors to document their approval of time records. …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

State Agencies Bulletin No. 259

… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees … 06, 13, 18, 34, 40, 46, 52, 66, 76, 77, 86, and 96 are now eligible. Previously, only Bargaining Unit SY employees … Additional Bargaining Units now eligible for deduction code 378 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378

Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11

City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)

… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials completed … audit city statewide glens falls …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04

Vacating Orders – Divorce and Your Benefits

… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. … court may have additional requirements for the contents of a Vacating Order.   Rev. 2/23 …

https://www.osc.ny.gov/retirement/members/divorce/vacating-orders

State Agencies Bulletin No. 1973

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Cortland County Industrial Development Agency – Project Management (2015M-303)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Summitville Fire District – Financial Activities (2016M-395)

… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Public Equities

… Current Strategies Global International U.S. Mid Cap U.S. Small Cap …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equities

Town of Westfield - Real Property Acquisition (2019M-119)

… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Village of Menands - Justice Court Operations (2019M-185)

… complete report - pdf] Audit Objective Determine whether the Justices adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185

Town of Mooers - Cash Management (2020M-36)

… in a financial institution with higher available interest rates, revenue could have increased by approximately $31,300 … from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for investment. …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Town of Hillsdale – Justice Court Operations (2014M-312)

… 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Town of Lloyd - Information Technology (2019M-36)

… for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. … with the acceptable use policy. Provide IT security awareness training to personnel who use IT resources. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Eggertsville Fire District – Financial Activity (2017M-27)

… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27