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School 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-4East 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-253XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesOverview – 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/overviewState 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-2012State Agencies Bulletin No. 1106
… 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/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Vacating Orders – Divorce and Your Benefits
… note that the court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersIrvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overElwood Union Free School District – Electronic Transfers (2014M-133)
… fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Area #12 – Information Technology Contingency Planning – Information Technology Governance
… employee action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical … a disruption and could significantly reduce the resulting impact. The goal of IT contingency planning is to help enable …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were … management and recordkeeping of the activity fund. Appoint a faculty auditor to 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-135Putnam Valley Central School District – Information Technology (2021M-154)
… adequately secured and protected against unauthorized use, access and loss. Key Findings District officials did not … adequately secured and protected against unauthorized use, access and loss. Officials did not adopt a password security … the District has an increased risk of unauthorized use or access that could result in important data loss and a serious …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their duties are carried … $12,635 were deposited timely. Key Recommendations Appoint a faculty auditor at each location whose duties are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… appropriations for 2014 were approximately $192,000. Key Findings The Board did not ensure that cash disbursements … and used for proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain … The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or adopt other policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSherman Central School District – Claims Processing (2016M-352)
… in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings District officials … inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Rondout Valley Central School District – Fixed Assets (2023M-36)
… could not be located. For example, these assets included a French horn ($22,600), 1 snowplow ($6,310) and an Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36