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Freeport Union Free School District – IT Asset Management (S9-22-10)
… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… – pdf] Audit Objective Determine whether Newfield Central School District (District) officials appropriately tracked, … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a … eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… a total of $116,626. Key Recommendations Solicit bids for bus and van transportation services that have no current bid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… employees’ leave accruals in accordance with applicable agreements. District officials do not have written policies … reviewed, approved and consistent with Board-adopted agreements. Review the Assistant Superintendent’s leave … ensure that they are maintained in accordance with written agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomEast Aurora Union Free School District - Procurement (2023M-125)
… by GML Section 104-b. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… This may occur if a Business Unit did not process an expense report with the correct expense type or taxable value, resulting in an inaccurate … sections of this Chapter: Section 4.C - Travel Mileage Rates Section 6 - Potential Tax Consequences of Assigning an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Payroll Improvement Project Bulletin No. PIP-005
… inform agencies of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ … and changes to Retirement and Savings Plans will result in new navigation to some components. Additionally, some … Pay Serv 9.2 navigation for common pages is listed in the updated PayServ Navigation Paths for 9.2 . Favorites …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately … Determine whether the BayportBlue Point Union Free School District District Board appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementDisability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … retirement benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered … This calculation would limit the ex-spouse’s share to what a service retirement would have provided. Under certain …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1741.1
… represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 … of.00072, based on a denominator of 2080 hours. Effective Date(s) The new overtime earnings codes for Arbitration … must use the new overtime factor in the calculation when submitting any payments using the override codes such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-non