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Pearl River Union Free School District – Fixed Assets (2022M-126)
… with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to locate … fixed assets with a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined cost … without proper approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods … million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHuntington Union Free School District – Online Banking (2022M-178)
… that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and … did not enter into adequate written agreements with the District’s banking institutions, and the Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax withholdings. Payroll History Requests For payroll requests and prior … Reprint Job Aid Training A list of upcoming PayServ and online training sessions, and recent presentations related to …
https://www.osc.ny.gov/state-agencies/payrollLocal Governments Should Improve Accessibility for New Yorkers
… committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these … 1,491 features (13%) that could potentially be improved. The most common problems were found in public bathrooms with … in public buildings. Auditors reviewed some facilities at the following 20 municipalities: City of Auburn (Cayuga …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersState Police Bulletin No. SP-86
… Note: The dues amount for Deduction Code 299 (PBA, NYS Police Inc. Special) will not increase. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-86-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkProhibits Campaign Contributions During an Active Procurement
… that receives such contributions to return or refund the contributions forthwith; requires procurement contracts to contain a statement that the vendor awarded the contract has not made any such contributions. Memo Bill …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementCredit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … 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/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… military service. It is very important that you claim all the service credit you are entitled to receive as early as … your previous service may be lost or destroyed with the passage of time. Please note that certain types of credit … employer before that employer elected to participate in the Retirement System. Service Before Your Date of Membership …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceArlington Fire District - Purchasing (2018M-43)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy … that goods and services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… complete report - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for … Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Roseboom - Long-Term Planning (2018M-115)
… complete report - pdf] Audit Objective Determine whether the Board effectively planned for future needs. Key Findings … plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their … Adopt a comprehensive fund balance policy that establishes the levels of fund balance and reserves to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115XVI.3.G Legal Compliance – XVI. Financial Reporting
… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual … provisions that could have a material impact on the combined financial statements. Where financial statements … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… Key Findings District officials accurately compensated the 63 employees we tested. However officials did not ensure: … corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Pre-Retirement Consultations
… using Retirement Online . Your estimate will be based on the most up-to-date account information we have on file for … Albany Buffalo Hauppauge New York City Note: Except for the New York City office, you do not need to make an … retirement date. Sign in to Retirement Online to review the information we have on file for you. You can check your …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole source without … services below bidding thresholds and communicate them to the appropriate personnel. Ensure officials comply with the purchasing policy and General Municipal Law when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… at least 10 years. As a result, officials lack assurance the capital asset records are complete and accurate, and that … $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m