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Restrictions – 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

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

… Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Six of 40 employees used … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …

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

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … B includes our comments on issues raised in the School’s response. … Determine whether School officials ensured that …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply … procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Geneseo Central School District – IT Asset Management (S9-22-11)

… 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/geneseo-central-school-district-it-asset-management-s9-22-11

Roosevelt Union Free School District - Information Technology (2019M-193)

… did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193

Newark Valley Central School District – Procurement (2022M-60)

… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Herkimer County Community College - Procurement (2019M-186)

… whether College officials use competitive methods when procuring goods and services. Key Findings The … Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing process. … College officials and employees use competitive methods when procuring goods and services in accordance with General …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Whitney Point Central School District – Information Technology (2023M-179)

… adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) … to a student (e.g., authorized staff, third-party vendors and shared accounts). Officials also did not adopt an IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Marcellus Central School District – Online Banking (2020M-66)

… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Security Self-Assessment: Questions – Information Technology Governance

… Security Self-Assessment Questions A fillable form is available for download and completion online at … distributed and updated as necessary? Yes No N/A List policies, their (physical or electronic) locations and … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions

Northeast Central School District - Payroll (2018M-140)

… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our report. … Northeast Central School District Payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 … employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Wyoming Central School District – Professional Services (2020M-152)

… Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written … District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Peekskill City School District - Network User Accounts (2021M-195)

… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Longwood Central School District – Overtime (2021M-126)

… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… officials properly managed and monitored building access accounts and badges. Key Findings District officials … Did not establish a Service Level Agreement (SLA) with the third-party contractor that issued and managed 209 … accounts and badges. District officials generally agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

Tier 1 Death Benefits – Career Plan

… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) … your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be payable. This benefit would be equal to …

https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefits