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Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, 2013 through … Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… Plan Because no computer system can be expected to operate perfectly at all times, unplanned service disruptions are inevitable. A disruptive event could include a power outage, software … and technical measures that help enable the recovery of operations after an unexpected IT disruption are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… January 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of … not feasible, implement effective oversight procedures. … Lake Ronkonkoma Fire District Bidding and Treasurers Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … District’s response to the report. … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed assets could be … on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims … the claims processing function. The Board did not develop a comprehensive job description that outlines the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … more advantageous special price promotions or special discount pricing to other customers during the Contract term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesBeacon City School District – Claims Auditing (2016M-20)
… 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not … sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Agencies Bulletin No. 1106
… To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 254
… instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … units 02, 03, 04 and 47 who elect to participate in the Voluntary Reduction in Work Schedule (VRWS) Effective … instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesPolice Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Springs Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222IT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Vacating Orders – Divorce and Your Benefits
… the parties must return to court to obtain a Vacating Order. A signed agreement or a notarized letter signed by the … to vacate a DRO. NYSLRS requires that the Vacating Order include the date on which the original DRO was signed … Order must acknowledge that it remains in effect. Please note that the court may have additional requirements for the …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersHeuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Ellenville Central School District – Network User Accounts (2022M-18)
… Develop written procedures for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and disable any unnecessary user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18