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Loans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansX.7 Overview – X. Guide to Vendor/Customer Management
… relationship between customers, such as a large company with several subsidiaries that have financial relationships with Business Units. The use of Customers is required for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewCost-Saving Ideas: School District Auditing – Audit Committee
… Who does not qualify District employees Persons connected with the district Vendors or service providers Non-board members with close or immediate family members who are district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial Operations … updated with the following information. In order to help Citibank apply credit card payments properly, Vendor ID … so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankVendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationNew Lebanon Central School District – Network User Accounts (2021M-30)
… and disabling user permissions and monitoring compliance with the AUP. Maintain an authorized network user list and … and disable unneeded accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Whitesville Central School District – Information Technology (2021M-22)
… and information systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services … for monitoring shared accounts. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of taxable bonds during the audit period. However, THLDC officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWorcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did … Seek competition for purchases. District officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… Ensure officials and staff clearly document compliance with the District’s procurement policies and procedures. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Village of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… in additional expenses because they were unable to comply with certain grant funding requirements. Project delays and … and avoid unnecessary costs. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Groton Central School District – Cash Management (2020M-124)
… (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally … our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning … that are unnecessary. District officials generally agreed with our recommendations and indicated they would implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved … monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Franklin-Treadwell Fire District – Disbursements (2021M-16)
… oversight. Aside from minor exceptions which we discussed with District officials, disbursements were authorized, … approve electronic transfers. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… timely manner. Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user