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Central Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170New Paltz Central School District – Payroll (2021M-45)
… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… less than ten, years of credited service, you may choose to: End your membership and withdraw your accumulated … retirement benefit when you become eligible. If you choose to withdraw, or you have less than five years of service and … do not qualify for a retirement benefit, you should file the Withdrawal Application (RS5014) no earlier than 15 days …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipXIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment of infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsTaxes – 2021 Financial Condition Report
… percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections for consumption and use … Tax Personal income tax collections: Made up two-thirds of New York State’s tax collections in SFY 2020-21. Increased … the personal income tax than New York State, 67.6 percent of total tax collections. Nationwide, over three-quarters of …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown 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-190CUNY Bulletin No. CU-324
… in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Assistant Chief Architect $33.30 Assistant Chief Engineer $33.30 College … in Bargaining Unit SJ in the following titles: Title New Biweekly Deduction Amount Broadcast Associate (FT & H) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 … in qualified opinions because records were not adequate to permit an audit. Key Recommendations Central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitSouth Orangetown Central School District – Network User Accounts (2022M-24)
Determine whether South Orangetown Central School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … historical data from IT security awareness training to assess and provide adequate training to users. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andNorth Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Tier Status – En-Con Police Officers Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusDutchess County – Contract Monitoring (2023M-142)
… officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 … compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142CUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction … Checks dated March 4, 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Becoming Eligible for a Benefit – State Police Plan
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefit