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East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelAdditional Resources – Information Technology Governance
… Center for Internet Security https://www.cisecurity.org/ National Institute of Standards and Technology https://www.nist.gov/ New York State Education … https://www.osc.ny.gov/ United States Cybersecurity and Infrastructure Security Agency https://www.cisa.gov/ The …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesNewfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Other Places to Search for Unclaimed Funds
… Management Service For information about unclaimed federal money and assets. U.S. Department of Housing and Urban … lost money Other places where you can search for lost money …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsBolton Central School District - Fund Balance Management (2018M-249)
… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionWebster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial condition. District officials applied for all … 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateBrocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Additional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jNorwich City School District – IT Asset Management (S9-22-18)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The Board Treasurer (Treasurer) did not adequately review … The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Legal and Regulatory Authority To Do Business
… for state agencies researching a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessRetirement System Membership – Career Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membership