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Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. … $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the … The Board President was the Executive Director of the Foundation but did not disclose this information on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … or visits the website, malware containing a key logger or other data harvesting and reporting mechanism is installed on … by external parties, risks posed by employees and other internal parties must also be considered. The ease and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, … Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of … and the Town of Osceola in Lewis County. The District, which operates two cafeterias that serve approximately 800 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… through November 14, 2013. Background The Marlboro Central School District is located in the Town of Marlborough, Ulster … Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC … all professional service providers. … Marlboro Central School District District Officials Outside Business …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mService Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the amount of their pension. … may also affect the ex-spouse’s share, depending on when it was earned. The most commonly used equitable …
https://www.osc.ny.gov/retirement/members/divorce/service-credit2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … History Month event honors progressive black leaders who work to uplift their communities and the State in effort to …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Sherrill City School District – Reserve Funds (2017M-247)
… Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately 1,880 … policies for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine … the School does not have a firm agreement detailing what services are included. School officials entered into a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are … will automatically stop ORP contributions when an employee’s pensionable earnings reach the $290,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Minerva Central School District – Payroll (2016M-18)
… in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationState Agencies Bulletin No. 1016.1
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and … and current addresses. The United States Postal Service (USPS) provides a service that compares the address file of … be Move-Update Certified and eligible for discount postal rates. Additionally, if these addresses are not maintained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemSchool Districts’ Energy Performance Contracts (2013-MR-1)
… - pdf] We also released 8 letter reports to the following school districts: Downsville Central School District [pdf] , Eldred Central School District [pdf] … [pdf] , Middleburgh Central School District [pdf] , Monticello Central School District [pdf] , and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Avon Central School District – Information Technology (2016M-123)
… of electronic media; user accounts; access rights; data backups; and breach notification. The Board did not adopt a disaster … of electronic media, user accounts, access rights, data backups and breach notification. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123