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Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Accounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationSaranac Central School District – Investment Program (2023M-89)
… Solicit interest rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash flow forecasts that estimate the amount of funds available …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The … timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any … loan reduction based on loans existing at the time of commencement of the divorce action, or any other date before retirement. …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… granting, verifying, changing and disabling network user account access. Key Recommendations Establish written … granting, verifying, changing and disabling network user account access. Disable network user accounts that are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT … each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) the OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Franklin-Treadwell Fire District – Disbursements (2021M-16)
… oversight. Aside from minor exceptions which we discussed with District officials, disbursements were authorized, … approve electronic transfers. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download … of the population),15 of 17 teachers responding to our survey were satisfied with their Internet connectivity. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHerricks Union Free School District – Overtime (2019M-127)
… whether District officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 … whether District officials properly approved and monitored overtime for custodial employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… cash rewards credit cards. Key Recommendations Take a more active oversight role in School finances. Negotiate … in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mJoin Our Investment Team
… which include: Comprehensive health, dental and vision insurance package options Generous paid time off A … which include comprehensive health dental and vision insurance package options …
https://www.osc.ny.gov/common-retirement-fund/employmentMitigation for Extreme Weather Conditions and Flooding
… from extreme weather conditions and flooding and developed plans to mitigate their effects. We also determined whether Metro-North tested and updated the plans and inspected/maintained the equipment to ensure they … maintained in compliance with Metro-North procedures and plans. Specifically: 15 of 28 (54%) snow melters (used to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the … student is matched according to the placement rules.” Each year, more than 70,000 eighth graders apply to high school, … inconsistent or inequitable outcomes. For example, for the 2023-2024 school year, NYCPS reduced the number of seats …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-process