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Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… Determine whether District officials purchased goods and services in accordance with Board policy and applicable statutory requirements. Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… staff did not maintain complete IT inventory records. As a result, District officials cannot assure taxpayers that all … located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyGreenville Fire District – Investment Program (2023M-106)
… from money on deposit in the District’s checking and money market accounts, which had average available funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Lansing Fire District – Investment Program (2023M-62)
… from the District’s savings account, which had an average daily balance of approximately $3.8 million during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we … identify and disable unnecessary network user accounts. As a result, we identified 18 generic accounts that should have … plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … communicate expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between one and 146 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State … create contracts purchase requisitions purchase orders and in general process voucher payments in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesV.3.F Projects – V. Chart of Accounts (COA) Governance
… for endeavors or events that may have one or more funding sources, may occur across fiscal years and agencies, … for endeavors or events that may have one or more funding sources may occur across fiscal years and agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140New Lebanon Central School District – Network User Accounts (2021M-30)
… complete report - pdf ] Audit Objective Determine whether New Lebanon Central School District (District) officials … Determine whether New Lebanon Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158State Comptroller Thomas P. DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… [read complete report - pdf] Audit Objective Determine whether Port …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userMarlboro Central School District – Information Technology (2021M-33)
… unneeded or questionable accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33