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Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… personnel who use IT resources, including the importance of physical security and protection of personal, private, … action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira Charter School …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. Although the results of our …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Portville Central School District - Cafeteria Collections (2018M-244)

… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Maine-Endwell Central School District - Leave Records (2019M-40)

… maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Uniondale Union Free School District – Procurement (2016M-195)

… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, 2014 through … The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… there was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees … entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Onteora Central School District – Information Technology (2015M-92)

… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

State Agencies Bulletin No. 1374

… Contributions/Arrears SS/Medicare Deficiency Garnishments Strike Fines/Unemployment Owed State/CUNY Health …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits

… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …

https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan

… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of the benefits and services available to you as a member of … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …

https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – New Career Plan

… As a member of the Retirement System, you are covered by a plan that provides … of our system, including: Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you become …

https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoli