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Cost-Saving Ideas: School District Auditing – Audit Committee
… providers Non-board members with close or immediate family members who are district employees or service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeOrder NYSLRS Forms and Publications for Employers
Most NYSLRS forms and publications are available on our website but employers can submit a request to order a bulk supply
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersSchenevus Central School District - Financial Condition (2018M-83)
… revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… annual report of reserves, as required by the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Becoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police … payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitContract Advisory No. 24
… agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Caribbean Heritage Month Celebration
… Comptroller DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and … conversations about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized … in the United States. The U.S. has attracted many people from the Caribbean who have excelled as scholars, teachers, …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures that set forth the duties, records and control procedures to … asset inventory is maintained and District assets have a tag affixed identifying them as District properties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Northern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Changing Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of … not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or administrative job …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsRichfield Springs Central School District - Fixed Assets (2019M-140)
… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established … our comments on issues raised in the District’s response letter. … school BayportBlue Point audit nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userHudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal … May 6, 2013. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … with statutory requirements and the District’s procurement policy by seeking competition for the purchases of goods and … seek competition when procuring professional services and insurance coverage from 10 vendors totaling $310,212. They …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55