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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsOlean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and … on issues raised in the District’s response. … audit school district Olean …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Accounts Payable Advisory No. 38
… rewards or points. Generally, State employees: May NOT personally use rewards or points accumulated from the … information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… of our state, while generating solid investment returns so public workers can have a secure retirement.” Through its …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityState Agencies Bulletin No. 1023
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive … Background NYSCOPBA membership dues for those affected by the Arbitration Award (Chapter 214 of the Laws of 2009) will … Shop Fee (Code 495 ). In addition, OSC will process a file from NYSCOPBA to automatically implement a one-time retro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure cash receipts … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesVillage of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Findings Officials did not adequately secure and protect the Village’s IT systems against unauthorized use, access and … and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89State Agencies Bulletin No. 929
… adjustment. Background NYSCOPBA membership dues for those affected by the Arbitration Award (Chapter 214 of … OSC will automatically increase the biweekly deduction for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In … implement a one-time retro Dues/Agency Shop Fee adjustment for members in Bargaining Unit 01. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1716
… 20, 2019 OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction … regarding this bulletin may be emailed to the Tax and Compliance mailbox. … To notify agencies of an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseSouthold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials … record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Ulster 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)
… agreed with our report. … North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Full- and Part-Time Service Credit – Article 14 Benefits
… York State’s annual minimum wage for your full career in public service. “Full-time” is defined by your employer, but …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditArea #11 – Physical Controls – Information Technology Governance
… may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the location of computers and server areas/rooms and ensure …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsHermon-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-211State Agencies Bulletin No. 1983
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 1879
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseContributing Toward Your Retirement – Special 20- and 25-Year Plans
… toward your retirement. However, you can make voluntary annuity savings contributions, which will earn interest and … until you retire, unless your plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the maximum service credit allowed has been reached. These are mandatory …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirement