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Ausable 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-190Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s … that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation … in the cash receipts process in the recreation center and institute internal controls to ensure proper segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationState Agencies Bulletin No. 996
… Purpose To explain OSC’s automatic processing and to provide instructions for agency … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesColumbia County – Court and Trust Funds (2014M-353)
… Court. Key Findings We identified 15 instances of abandoned property that were not turned over to the State … Key Recommendations Ensure that all moneys deemed abandoned property are turned over to the State Comptroller … as required by law. Ensure that all court and trust fund actions are entered into the Surrogate’s register. … The …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Delaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258About Offering a Retirement Plan – What Every Employer Should Know
… are related to years of service; Offer a pension that is based on salary and years of service; Provide a right to … of NYSLRS, a staff you can rely on. Rev. 2/23 … What every employer should know about NYSLRS what it means to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planSUNY Bulletin No. SU-161
… 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have been issued by the Governor’s Office of … of Data Change/Voluntary Reduction ( DTA/VRW ), change the Full/Part-Time indicator to "Voluntary" and change the … and 95% in increments of 5%. To return an employee to a full work schedule, agencies must submit a Job Action Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… complete report – pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfMenands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfOpinion 93-16
… under the terms and conditions of his or her employment. Permitting a volunteer firefighter to take time off to … ( id .). Such activities may include participation in department responses (see General Municipal Law, … under the terms and conditions of his or her employment. Permitting a firefighter to take time off to respond to fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is … of personal funds used for Town purchases. … Town of Chester Justice Court Operations and Credit Card and Employee …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeDriver Responsibility Assessment Program
… it suspended the licenses, or the privilege to obtain a license, of drivers who did not pay their assessed fees. Our audit … In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee … year must return advances. Travel advances can be issued in SFS in two different ways, either through an agency’s petty cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advance