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Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… COLA amount you would have received. For more information, visit our Cost-of-Living Adjustment page . …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentSullivan County Community College – Information Technology (2017M-123)
… written policies and procedures for the review and removal of inactive and unnecessary user accounts, breach … Implement environmental controls to mitigate the risk of damage to servers, or consider other options for the server …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Tyre - Long-Term Planning (2019M-61)
… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsElba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Germantown Central School District – Payroll (2023M-3)
… payments to 12 employees that were either inaccurate or not authorized by the Board. Key Recommendations Assign … are paid in accordance with approved salaries and/or collective bargaining agreements. District officials … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3The New York State Procurement Integrity Act
… conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actPeekskill City School District - Network User Accounts (2021M-195)
… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information … should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of Brandon - Financial Condition (2019M-239)
Determine whether Town officials effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not … a fund balance policy or multiyear financial and capital plans. Key Recommendations Adopt budgets with realistic … financing sources based on historical trends and/or known plans. Develop multiyear financial and capital plans and a …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Riverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Cost-of-Living Adjustment – State Police Plan
… Once you meet the eligibility requirements, including age and … first $18,000 of your Single Life Allowance amount, even if you selected a different option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentPleasantville Union Free School District – Claims Auditing (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately … and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136State Agencies Bulletin No. 182
… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … and service dates and make any necessary corrections. In addition, agencies should use the attached chart to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37ROA Result Calculator – Reporting Elected and Appointed Officials
… the ROA result (average number of days worked per month) for an elected or appointed official. You must list … on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the … official, the RS2417-A form does not need to be completed. For more information about how these results are calculated, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… complete report – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195