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Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… payment for the employer portion of any salary adjustment with your adjustment report. You will be charged or credited …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedComptroller DiNapoli Releases School Audits
… 2015-16 through 2018-19. Moravia Central School District – Fuel Inventory (Cayuga, Cortland and Onondaga Counties) The … and tanks lacked adequate physical controls to safeguard fuel inventory. The transportation supervisor did not perform fuel reconciliations. Auditors found $8,034 in …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… $10,517 that were deposited during the audit period. Company officials did not ensure that collections from … procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay bills after membership approval, as required. Fire Company officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … Key Recommendations District officials should perform a cost-per-meal analysis and continue to identify potential … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have … retirement benefit when you reach age 55. The amount of your vested benefit is based on your service, age at …
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)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
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)
… ScotiaGlenville Central School District Financial Condition Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 20 IT devices …
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)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
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)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials … an increased risk that its assets could be lost, misused or stolen. Deficiencies identified from our audit include: The …
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)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
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)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
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 …
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)
… 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
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesV.3.F Projects – V. Chart of Accounts (COA) Governance
… defined time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. … a defined time period and may be operational or capital in nature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… [ read complete report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in … and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined were … Determine if tuition billings for Warsaw Central School District District …
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)
… Determine whether New Lebanon Central School District District officials established adequate …
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)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158