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East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … should establish controls for handling cash at fundraising events, create fundraising reports, and require timely … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Selected Personal Service Contracts
… Center. The second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC … Empire State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director ( 2011-S-6 ) Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsBeacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143State Agencies Bulletin No. 1339
… all current position pools that are associated with a cost center that is scheduled to lapse on 09/15/2014 or … the beginning of the pay period for the following check dates (Institution – 09/18/2014 & Administration – … the beginning of the pay period for the following check dates (Institution – 10/02/2014 & Administration – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-datesClymer Central School District – Payroll (2023M-168)
… [read complete report – pdf] Audit Objective Determine whether Clymer … 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … for Procurement Contract Purchases XII.4.F - Proper Invoice XII.5.F.4 - Selecting the Appropriate Payment Terms …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesCaribbean Heritage Month Celebration
… who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … former employee, shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and online banking transactions were appropriate and secure. Key Findings While the bank transactions we reviewed … The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and … January 31, 2017. Background The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … supply to approximately 550,000 customers across Western New York. The Authority is governed by three Board members, … the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts that have never …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Davenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board … five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s earnings or … them retroactive service credit or by adjusting their prior earnings or days worked …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsWestfield Academy and Central School District - Financial Management (2018M-67)
… [read complete report - pdf] Audit Objective Determine whether District … limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll … may have saved about $7,100 for meals and lodging if the United States General Service Administration (GSA) per diem rates …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Retirement System Membership – State Police Plan
… 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membership