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Manhasset Union Free School District – IT Asset Management (S9-22-15)
… displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15SCAM ALERT
… and foremost, we assure you your personal information in Retirement Online is secure. We are not aware of any … anyone affected. We will update you on any developments. In the meantime, if you think your Retirement Online account …
https://www.osc.ny.gov/retirement/scam-alertKings Park Central School District – Fuel Inventory (2015M-282)
… periodically reconciled to all fuel used and physical fuel tank measurements. Require that all employees who use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Pearl River Union Free School District – Fixed Assets (2022M-126)
… Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored and … Determine whether Pearl River Union Free School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… one school with approximately 600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Hewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtXVI.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-complianceArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy Achievements … its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Lindenhurst Union Free School District – Collections (2024M-24)
… on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … Key Recommendations Maintain a log which records the date, amount and payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves … the Auburn Enlarged City School District. The Library is governed by an elected nine-member Board of Trustees. … or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Death Benefits – Divorce and Your Benefits
… must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to … stated in the DRO. Beneficiary Designations A member’s designation of a spouse as beneficiary of certain benefits is … notice (Estate, Powers and Trusts Law -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background … perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied use. The Land Bank funds … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceSchool District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s … Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under … supervisors. Adopt policies and procedures to ensure that employee leave benefits are properly provided, used and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollFishers Island Union Free School District – Five Point Plan (2015M-320)
… an audit committee because it was unaware of the requirement to do so. The District did not use a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Overview – Information Technology Contingency Planning
… continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service … inevitable. The content, length and resources necessary to prepare an IT contingency plan will vary depending on the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial