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Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Cost-Saving Ideas: Overtime Planning and Management

… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-management

Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)

… is provided timely and detailed financial information. Key Findings Detailed budget to actual reports are not … timely. Bank reconciliations are not prepared timely. Key Recommendations The Business Manager should ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will also … If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental …

https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit

West Hempstead Union Free School District – Financial Condition (2016M-116)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… so. City officials and IT staff did not ensure compliance with the Council-adopted acceptable use policies. Key … entering into an EPC. Monitor users to ensure compliance with the acceptable use policies and ensure software …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m

Huntington Union Free School District – Financial Condition (2015M-356)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)

… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… $12.5 million. Key Findings The District does not have written policies for adding, deleting or modifying … right to the financial system. District officials did not designate an administrator who is independent of the financial recordkeeping system. The District has not adopted a formalized process for monitoring user …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Mid-Hudson Library System – Procurement (2016M-261)

MidHudson Library System Procurement 2016M261

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… $42.5 million. Key Findings District officials did not ensure that budget estimates and reserves were reasonable … with statutory requirements. District officials did not implement performance measures to effectively and … costs. The District’s IT acceptable use policy has not been updated and policies and procedures have not been …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Contract Advisory No. 25

… Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss

CUNY Bulletin No. CU-720

… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6 Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employees

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… Purpose of Audit The purpose of our audit was to assess the Department Board … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)

… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …

https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132

Village of Fleischmanns – Water Fund (2013M-151)

… the same period was $136,165. Key Findings The Board did not adequately manage the water fund’s financial operations. …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… $4.1 million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some instances, for …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan

… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … 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 …

https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j