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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … that all Project change orders were submitted as required to the New York State Education Department (SED) for … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBaldwinsville Central School District – Fuel Inventory (2022M-106)
… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Webster Public Library - Board Oversight (2018M-125)
… Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and … private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Full- and Part-Time Service Credit – Regional State Park Police Plan
… the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. … Regional State Park Police Plan …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. … EnCon Police Officers Plan information …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditSocial Security Adjustment – Article 14 Benefits
… be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security benefit …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145State Agencies Bulletin No. 343
… Trainee 2 Sp L Forest Ranger 1 Forest Ranger 2 Park Patrol Officer Park Patrol Officer Sp L Park Patrol Officer … To be processed in checks dated 10/23/2002. Background On August 19, 2002, the Public Employees Relations Board … 379 379 NYSCOPBA Whole Life OSC Actions Position Data On October 10, 2002 OSC automatically inserted rows into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … agreed with our recommendations and indicated they plan to initiate corrective action. … New Hyde ParkGarden City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankSouth Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School Employee Compensation 2018M1
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andOverview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0State Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School … have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated Correction Reports will be available beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, … corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Garden City Union Free School District – IT Asset Management (2023M-161)
… report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets. Key … they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96