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Harrison Central School District - Financial Condition (2018M-260)
… that contain reasonable estimates for appropriations based on historical and/or other known factors. District officials … and recommendation. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, … Customers of this Chapter for additional guidance on when Centralized Corporate Customers are needed.) Business … for accurate reporting. For additional instruction on this topic, visit job aid Accounts Receivable portion …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… MTA this year, forcing it to borrow almost $3 billion to get through 2020 and saddling it with even more debt in the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itRailroad Bridge Inspection Program (Follow-Up)
… pending legislation referred to as the Rail Safety Act of 2016, which has passed the Assembly and Senate and is …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… in the methods used by HPD staff to place applicants on development waiting lists. Development officials often did … applicants’ continued interest in Mitchell-Lama units) on the manually prepared lists or when those notations were … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followCompliance With the Clery Act (Follow-Up)
… purposes. Our initial audit report, which was issued on August 22, 2014, identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to the Department of … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… an additional $65.8 million. Payments to AABR are based on rates set by OPWDD. Key Findings Based on a sample of paid claims, we concluded that payments by … for future OPTS contractor billings. Periodically verify, on a sample basis, the Program services reportedly provided …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … have a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal … list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Fire Island Union Free School District – Claims Auditing (2023M-114)
… the Board did not develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims … 28 requestor copies of purchase orders and signatures on another five requestor copies, which prevented the Board … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Rockville Centre Union Free School District – Information Technology (2023M-140)
… such as shopping, entertainment and social media, on District computers although the District’s regulations for … and put personal, private and sensitive information (PPSI) on District computers at greater risk of misuse or loss is … Key Recommendations Monitor network users’ Internet use on District computers and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCity of Salamanca – Employee Benefits (2023M-96)
… One payment totaling approximately $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who … risk that an improper payment could have been made based on inaccurate leave accrual records. These exceptions …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and disposed inventory list, we … corrective action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper … and indicate their approval by affixing their initials on the vouchers and the Board minutes consistently indicate … the District’s bank accounts to the accounting records on a monthly basis. Require the Treasurer to provide check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… were $893.4 million. Key Findings The District bills based on nonresident tuition (NRT) rates calculated by the New York … attending District schools and nonpublic schools based on actual costs and enter into written agreements specifying … rebilling school districts for 2014-15 and 2015-16 based on the difference between the estimated and reconciled NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationElectronic Reporting
… your report within 45 days once you have accessed the site and issued a secret key. Do not lose it, the state … File Transfer Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 999
… that fall under the program. For additional information on the Retirement Incentive program, please refer to Budget Bulletin B-1190 issued on June 3, 2010. Effective Date(s) The open period of the … Actions OSC has created two new Reason Codes to be used on Job Data to report retirements as a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 302
… do not meet United States Postal Service standards for bar code mailing Affected Employees All Effective Date … addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are … includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportVested Retirement Benefit – New Career Plan
… . The vested retirement benefit is payable for your lifetime. You may elect one of several payment options to …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit