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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPembroke Central School District - Investment Program (2023M-130)
… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which … considered other legally permissible investment options, the District may have earned approximately $390,000, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialVillage of Fort Plain – Leave Benefits (2020M-101)
… $4,600, was not supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of … earned, used and carried over is supported by time and attendance records and leave request forms. Update the …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Red Hook Central School District – Inventories (2023M-133)
… complete report – pdf] Audit Objective Determine whether Red Hook Central School District (District) officials … Determine whether Red Hook Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… report – pdf] Audit Objective Determine whether Randolph Academy Union Free School District (District) officials … Determine whether Randolph Academy Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost … cost of approximately $38,000 could not be located. The missing assets included laptops, digital cameras, … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Divorce – Article 14 Benefits
… to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … option may also be revoked. For more information on how your pension benefits can be affected by divorce, consult your attorney, contact …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Forest Rangers Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Regional State Park Police Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1867/divorceRipley Central School District – Payroll and Leave Accruals (2021M-53)
… complete report - pdf ] Audit Objective Determine whether Ripley Central School District (District) payroll payments … Determine whether Ripley Central School District District payroll payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Divorce – New Career Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Police and Fire Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tier 1, 2 and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) and Five and Ten Year Certain … made by retirees who chose the Single Life Allowance option or certain alternative options may also be revoked. …
https://www.osc.ny.gov/retirement/publications/1511/divorceIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … behalf of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62