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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… Key Recommendations Ensure that comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid for deceased enrollees from the …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Full- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer, we calculate your retirement service credit by subtracting your beginning …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditImportant Filing Reminders – Enhanced Reporting
… (RS2050-A) and mail them to the address listed at the top of the Report form. An Adjustment Report (RS2050) should only …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/important-filing-remindersState Agencies Bulletin No. 1879
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 20, 2021 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain … with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153State Agencies Bulletin No. 1983
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 19, 2022 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseOverview – Reporting Elected and Appointed Officials
… This presentation describes the specific requirements for calculating the number of days worked by elected and … Elected and Appointed Officials” from the dropdown for assistance. Rev. 5/22 … Elected and Appointed Officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewArea #11 – Physical Controls – Information Technology Governance
… Physical security controls restrict physical access to computer resources and protect those resources from … a server room while smaller units may place servers next to or under a desk, in a closet, in the middle of the room or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity savings … and provide an annuity above and beyond your regular pension benefit when you retire. You can contribute any whole …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementNewark Valley Central School District – Procurement (2022M-60)
… District officials did not always seek competition for the purchase of goods and services not subject to competitive … services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Introduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionJericho Union Free School District – Acceptable Use Policy (2022M-194)
… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were expected to follow the Computer Network and Internet Student Acceptable Use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard … officials did not adequately secure user account access to the network and shared network folders to help safeguard … there is an increased risk of unauthorized access to the network and PPSI stored on shared network folders. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCommon Attributes of Successful Emerging Managers
… to forming a successful Emerging Manager Strategy: Years of team’s operating experience Years of team’s prior institutional asset manager experience Tenure of the leadership team investing and operating together …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersAbout Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli Announces State Contract and Payment Actions for April 2017
… worth nearly $55.8 billion. His office has also rejected 777 contracts and related transactions valued at $28.15 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017