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Operational Advisory No. 28
… : When FYE processes for SFS are complete, SFS will send a communication to agencies notifying them that access …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeWest Islip Union Free School District – Financial Management (2022M-40)
… Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… it accounts for only 5 percent of the city's resident work force. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressDansville Central School District – Separation Payments (2016M-102)
… through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, … Dansville Central School District Separation Payments 2016M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… lines Concrete inspection and testing results, including core samples and composition Work progress through …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your … earned in connection with all employment must be reported to us. Under Internal Revenue Code Section 414(h), effective … contributions are reportable for federal income tax only when you withdraw or retire from the Retirement System. …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementX.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewVillage of Northville – Joint Youth Activity Program (2016M-339)
… $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not provided to the … to the Treasurer for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper review of the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Morris Central School District – Financial Operations (2015M-251)
… Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Wading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … Board did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … Develop and implement written policies and procedures for the use of gasoline credit cards that specify which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Mid-Hudson Library System – Procurement (2016M-261)
… The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in … ordering. The Library System's purchasing policy does not address what internal procedures to use for purchases that do … are made using State contract on behalf of member public libraries. Modify the Library System's procurement …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years … $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. … unneeded user accounts, including 34 shared accounts, 31 service accounts, eight vendor accounts and three service …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Shelter Island Union Free School District - Fund Balance (2020M-23)
… when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Pembroke Central School District – Financial Management (2016M-31)
… the District’s reserves appear to be overfunded or contain funds that are improperly restricted, and District officials … expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of … Develop a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Greenville Central School District – Information Technology (2016M-221)
… since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan … the District’s network. Develop a policy for breach notification. Ensure that the disaster recovery policy is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring