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East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and … The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253School District Bus Safety (2018-MS-4)
… adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Arlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could … financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceManhasset Union Free School District – IT Asset Management (S9-22-15)
… 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 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Mechanicville City School District – IT Asset Management (S9-22-16)
… 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 36 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal … The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of … not address computer users who do not use the District’s computers for instructional purposes or the inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266State Agencies Bulletin No. 140
… and agency shop fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code 01080, in … and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increaseElwood Union Free School District – Electronic Transfers (2014M-133)
… processed, totaling $12.8 million, from two of the four banks that processed electronic transfers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether … Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, … the Town to provide fire protection services to the Town’s western region. Disbursements during 2013 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole source without … bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86IT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District … The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, … were maintained and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… offers more advantageous special price promotions or special discount pricing to other customers during the … term for a similar quantity, and the maximum price or discount associated with such offer or promotion is better than the discount or net pricing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … example, could significantly curtail a local government’s or school’s operations. Proactively anticipating and … and school personnel for the actions they must take in the event of a disruption and could significantly reduce …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Agencies Bulletin No. 254
… Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… agreed with our recommendations and indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityState Agencies Bulletin No. 1106
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012