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Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Unified Court System Bulletin No. UCS-229

… Purpose To notify agencies of a structure change in dues and agency shop fees from salary … County Court Employees Association, OSC will implement a structure change in dues and agency shop fees for employees … Court Employees Association dues and agency shop fee structure change may be directed to the Suffolk County Court …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agency

Germantown Central School District – Payroll (2023M-3)

… (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Jefferson Central School District – Procuring Services (2021M-42)

… seek competition for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking … services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42

State Agencies Bulletin No. 1934

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-association

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable overtime …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions

Bellmore-Merrick Central High School District – Payroll (2023M-87)

… paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

Urban Choice Charter School - Credit Card Expenditures (2019M-192)

… Audit Objective Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192

Out-of-Service Death Benefit – Career Plan

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefit

Out-of-Service Death Benefit – New Career Plan

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefit

Out-of-Service Death Benefit – Police and Fire Plan

… public employment, 50 percent of the death benefit may still be payable. This vested benefit may also be payable if …

https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefit

Out-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefit

Out-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …

https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefit

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $2,300 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … to inventory records. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05