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Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205IX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and … … State agency retention and access to records must be in full compliance with all applicable federal laws rules and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps … timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Marathon Joint Fire District – Investment Program (2023M-76)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… secured. Key Recommendations Establish a control system that safeguards the District’s fuel from loss and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Election form (unless we tell you otherwise, as in the case of disability retirement) by the end of the month in …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … benefit to provide for a possible payment to a designated beneficiary after your death. Most members can estimate their …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionUser Access Controls Over Selected System Applications
… four colleges, a research enterprise, a clinical system, and a hospital that includes a Level 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, research, and …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsAusable Valley Central School District - Claims Auditing (2018M-190)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Hadley-Luzerne Central School District - Financial Management (2018M-103)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting … long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by an average of … in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory limitations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mUnified Court System Bulletin No. UCS-229
… Inc. Effective Date(s) Paychecks dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify employees with Dues (code 456) and agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Bellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… Online . Adjustments can be included in your regular report file. You can only adjust previously reported data. If … 3 and 4. If you are adjusting multiple earnings codes for the same month, a Transaction 4 row will be required for each code. When submitting an adjustment, your adjustment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application