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Fire Island Union Free School District – Claims Auditing (2023M-114)

… [read complete report – pdf] Audit Objective Determine whether the Fire Island Union Free … before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Rye City School District – Payroll (2024M-2)

… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Out-of-Service Death Benefit – New Career Plan

… at least ten years of credited service, have not retired, and you die more than one year after leaving public …

https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefit

Out-of-Service Death Benefit – Career Plan

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefit

Out-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefit

Out-of-Service Death Benefit – Police and Fire Plan

… at least ten years of credited service, have not retired, and you die more than one year after leaving public …

https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefit

Out-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the … This vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully …

https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefit

A Message From Comptroller Thomas P. DiNapoli – State University Police Plan

… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …

https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoli

Carle Place Union Free School District – Network User Account Controls (2022M-121)

… complete report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 … Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had … Two administrators received leave valued at $18,042 without Board approval. 15 employees (47 percent) had leave accrual errors totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Commack 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-assets

Saranac Central School District – Investment Program (2023M-89)

… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

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