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East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… user account access to the financial application but did not secure user account access to the network or develop an … of the District’s enabled network user accounts were not logged into in the last six months. Accounts grant access … should be disabled to protect District data. Officials did not provide IT security awareness training to District IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationComptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers … … New Yorks revenue picture is increasingly challenged …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… with one another. The required number of quotes was not always obtained, quotes were sometimes dated after the purchase was made, officials did not document verbal quotes, and officials received quotes for equipment and furnishings from vendors that did not specialize in such items. As a result, we question the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … were approximately $192,000. Key Findings The Board did not ensure that cash disbursements and receipts were properly … safeguarded and used for proper purposes because it did not include key controls in the bylaws. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear … Educational Services is a public entity created to provide shared educational programs and services to 25 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… are accurately accounted for. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… were approximately $2.5 million Key Findings The Board did not ensure that District personnel used competitive methods when purchasing goods and services not subject to competitive bidding. The District did not enter into written agreements with all professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Georgetown Fire District – Board Oversight (2014M-264)
… total approximately $145,700. Key Findings The Board did not ensure that complete and accounting records were … were prepared and filed in a timely manner. The Board did not annually audit the Treasurer’s financial records or hire an external auditor. The Board has not adopted policies and procedures to establish a reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… and maintained substantial fund balances that were not substantiated by formal and transparent plans for their …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Unified Court System Bulletin No. UCS-306
… 2022 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees: … employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … Longevity Bonus Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The … of Supervisors which comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177State Agencies Bulletin No. 1952
… Leave or Workers’ Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to Military Leave or Workers’ Compensation Leave … either the ratification date or payment effective date are not eligible for the PEF Nurse Uniform Maintenance Allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve balances. Adopted policies … determine if the amounts are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mEdmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174