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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… January 14, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … the dates on which moneys were received, did not perform bank reconciliations for the first nine months of 2013 and … of when funds are received, perform timely and accurate bank reconciliations and present accurate and timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlden Central School District – Fuel Management (2024M-90)
… totaling $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Putnam Valley Central School District – Information Technology (2021M-154)
… unauthorized use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an … did not: Adopt an adequate password security policy to address password requirements. Create secondary user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… ability to breathe is diminished or lost. Hospitals use International Classification of Diseases (ICD) procedure …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and … policy to require members and employees to submit proof of attending and/or completing the conference or training. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control … B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userSpecial Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsVendor File Advisories
View Vendor File Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryContract Advisories
View Contracts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/contract-advisoryAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to … Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal … Background The Salem Central School District is located in Washington County and is governed by the Board of … which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomJericho Union Free School District – Acceptable Use Policy (2022M-194)
… by developing controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District … that were communicated confidentially to officials, we found: All nine business office employees, including the … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Restrictions – State Police Plan
… 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. … As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other requirements may count …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… 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. … As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other requirements may count …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions