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St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not: Adopt … indicated they have begun to initiate corrective action. … St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Elba Central School District - Financial Management (2018M-96)
… million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to … initiate corrective action. 1 Our audit focused primarily on the general fund's financial condition. … Elba Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Unified Court System Bulletin No. UCS-229
… notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees … OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyWorld Trade Center Presumption – Career Plan
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits … benefit if you develop a qualifying condition after you retire. Certain family beneficiaries may be eligible to …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionWorld Trade Center Presumption – New Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for …
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionWorld Trade Center Presumption – Regional State Park Police Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were … be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 … Regional …
https://www.osc.ny.gov/retirement/publications/1867/world-trade-center-presumptionUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… report - pdf] Audit Objective Determine whether Unadilla Valley Central School District (District) officials … District’s response letter. … Determine whether Unadilla Valley Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationGermantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing ECA … and ledgers for all receipts and disbursements. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… who wish to transfer the charge for their advances from an old fiscal year appropriation to a new fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOverview – Enhanced Reporting
… more data than the previous legacy format and makes getting member information to NYSLRS faster and easier. We …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, once we informed officials of this risk, the School Business Manager (Business Manager) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidCanton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA … tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance (State). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored … such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195