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Business Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent medical …
https://www.osc.ny.gov/retirement/business-partnersHiring Public Retirees – When Employees Retire
… are limited if they are returning to public employment in New York State. Public employment includes: State of New York … not find any available qualified non-retired persons. The hiring must also be considered temporary, rather than a final …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesChenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2City of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Suffern – Budget Review (B22-6-2)
The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202223 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Town of Worth – Audit Follow-Up (2014M-323-F)
The purpose of our review was to assess the Towns progress as of February 2020 in implementing our recommendations in the audit report released in February 2015
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… Managing the finances of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA finances, students miss this learning opportunity and District officials have little …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate … reports. Key Findings The water and sewer funds maintained excessive unrestricted fund balance levels, as a result of … Key Recommendations Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRocky Point Union Free School District – Overtime (2021M-80)
… and controlled overtime to ensure the District was not incurring unnecessary costs. Key Findings District officials did not adequately authorize, monitor or control overtime. As a … budget to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or reducing real …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Caneadea – Fund Balance Management (2020M-145)
… Plans. As a result, the Board’s ability to know what effect financial decisions would have on future fund balance levels was diminished. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … Adopt comprehensive written IT policies and procedures to address acceptable computer use and online banking. Develop …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … Enter into a professional service contract with the IT vendor that sufficiently defines the role and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when … in the Town’s response letter. … Determine whether Town of Boylston Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … documentation to support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with payments totaling $250,200 were evaluated every three years, as required by the …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesPort Jervis City School District – Financial Condition (2022M-152)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling $23.6 million, … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did not … that they properly sought required competition for 18 purchases as follows: Seven purchases totaling $212,953 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56OSC's Online Government Accounting Schools
… Villages, Fire Districts, School Districts/BOCES, Public Libraries, Soil and Water Conservation Districts and other …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools