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Town of Pawling – Procurement (2021M-17)

… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … in the Town’s response letter. … Determine whether Town of Pawling Town officials used a competitive process to …

https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17

New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Village of Windsor - Water Operations (2019M-210)

… customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The … customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate. 85 …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… to the change in net assets in the statement of activities is presented in an  accompanying schedule . … Examples from …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

Fiscal Stress Monitoring System

… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the  System Basics  document to learn more. Search for a …

https://www.osc.ny.gov/local-government/fiscal-monitoring

Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process. … documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collections

Bay Shore Union Free School District - Procurement (2018M-212)

Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

Accounts Payable Advisory No. 44

… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts … As such, agencies should ensure vendors are being paid by electronic payment where required. If a vendor is not … with printing and mailing checks. … Contracts Requiring Electronic Payments …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments

Leaves of Absence – State Police Plan

… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

Town of Ulysses - Information Technology (2021M-190)

… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … to initiate corrective action. … Determine whether Town of Ulysses Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Maine-Endwell Central School District - Leave Records (2019M-40)

… timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests … or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Credit for Previous or Military Service – Career Plan

… earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – Police and Fire Plan

… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service

Credit for Previous or Military Service – New Career Plan

… earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service

Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits

… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …

https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …

https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining … action. Appendix B includes our comment on an issue raised in the City’s response letter.  … Determine whether City of …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

CUNY Bulletin No. CU-383

… by International Brotherhood of Teamsters, Local 237, in the following bargaining units:  SB, SE, SM, SP, ST, SU, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-and

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non