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Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … fire protection services within the Town and mutual aid to surrounding areas. Disbursements during 2013 totaled …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases School District Audits
… program or comply with the district’s investment policy. Had officials invested available funds in a financial … by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Qualifying Conditions – World Trade Center Presumption
… Qualifying conditions for this presumption include: Upper respiratory tract …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsDual Membership in NYSLRS – Divorce and Your Benefits
… and Fire Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsArea #11 – Physical Controls – Information Technology Governance
… harm, loss or impairment. Such controls include guards, gates and locks, and also environmental controls such as …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsTravel Advisory No. 14
… Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions Updated to clarify that … the review of an expense report, the traveler’s supervisor and/or the agency’s finance office are responsible for responding to the request. XII.7.B Voucher Denials …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codes2023 Financial Condition Report – 2023 Financial Condition Report
… In this environment, State policymakers increased support for schools, health care and other programs. At the same …
https://www.osc.ny.gov/reports/finance/2023-fcrAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTompkins County – Solid Waste (2014M-336)
… least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… (officials) established adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … insurance billings. Ensure the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
Southold Union Free School District Leave Accruals 2018M113
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211CUNY Bulletin No. CU-732
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be effective in paychecks dated February 10, 2022. OSC Actions At the request of DC37, Local 384, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 1983
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 19, 2022 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increase