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Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District District officials appropriately tracked inventoried and safeguarded information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationConnetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … levels and conditions under which each fund’s assets will be used or replenished. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Marlboro Central School District – Information Technology (2021M-33)
… to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mLansing Fire District – Investment Program (2023M-62)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Ordinary Death Benefit – Special 20- and 25-Year Plans
… if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary … is a one-time lump sum payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of … were paid on the payroll), provided your employment has not been terminated by resignation, employer action, …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … the District’s procurement policy requires officials to obtain three written quotes for purchases costing from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Inspecting Highway Bridges and Repairing Defects
… professional engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between January 2008 and July 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsEscalation – Article 14 Benefits
… on the cost-of-living index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is …
https://www.osc.ny.gov/retirement/publications/1644/escalationJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes … and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that … to payment . However, the District needs to improve the claims audit process because not all claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … million. Key Findings Fund balance has consistently been used for operations and officials have consistently … documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsNiagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Port Jefferson Union Free School District - Claims Processing (2018M-055)
… established and implemented a well-designed system for processing claims, there were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… or indicated they planned to initiate corrective action. … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70State Agencies Bulletin No. 1860
… Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations Due To and Not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … personnel used competitive methods when purchasing goods and services not subject to competitive bidding. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Cost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment