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Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support … a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomDutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Tier Status – En-Con Police Officers Plan
… *Tier 3 members in the En-Con Police Officers Plan are covered by Article 11 benefits. Other PFRS members who joined … 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusSouth Orangetown Central School District – Network User Accounts (2022M-24)
… officials did not: Ensure procedures for granting, changing and disabling network access are consistently … user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
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)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish written …
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)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
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)
… complete report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Village of Corinth – Investment Program (2023M-146)
… manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyBecoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are vested. This means you have …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitCUNY Bulletin No. CU-198
… change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected Employees Employees in Bargaining Unit U6 … change in eligibility for Deduction Code 382 DC37 Benefit Trust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and … Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10CUNY Bulletin No. CU-408
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and increase as follows: Current Biweekly … bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … Actions SC will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and increase as follows: Current Biweekly Rate New Biweekly … This bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeHilton Central School District – Network Access Controls (2022M-200)
… and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200