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Bethpage Union Free School District – Leave Accruals (2015M-100)

… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

South Kortright Central School District – Claims Audit (2023M-69)

… In addition, we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it … were approved without documentation to verify compliance with the District’s procurement policy. Key Recommendations … before authorizing payment. District officials agreed with our recommendations and have indicated they plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Tier Status – Forest Rangers Plan

… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …

https://www.osc.ny.gov/retirement/publications/1864/tier-status

Tier Status – En-Con Police Officers Plan

… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …

https://www.osc.ny.gov/retirement/publications/1822/tier-status

Tier Status – State University Police Plan

… Tier 1 2 3 5 and 6 members covered by Section 383d Tier Status …

https://www.osc.ny.gov/retirement/publications/1823/tier-status

Vacating Orders – Divorce and Your Benefits

… NYSLRS requires that the Vacating Order include the date on which the original DRO was signed and language … the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional requirements for the contents of a Vacating …

https://www.osc.ny.gov/retirement/members/divorce/vacating-orders

Tioga Central School District – Cash Management (2020M-83)

… monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83

Contract Advisory No. 24

… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As referenced in the Guide to … XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office of the State Comptroller … State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay Discounts have the …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Bolton Central School District - Fund Balance Management (2018M-249)

… of fund balance that will be used to fund operations based on historical trends or other relevant information. Reduce … to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Tuckahoe Common School District - Purchasing (2018M-228)

… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Heuvelton Central School District – Procurement (2023M-55)

… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … did not always comply with statutory requirements and the District’s procurement policy by seeking competition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to … are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Northern 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-51

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Elwood Union Free School District – Electronic Transfers (2014M-133)

… that two people from the District were involved in the processing of any of the electronic transactions. The … District funds are transferred, no later than the next business day. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Irvington Union Free School District – Information Technology (2016M-266)

… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart … proper approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36