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State Agencies Bulletin No. 342
… Rules For Returned Checks Pursuant to the instructions on the AC-230, do not return any payroll checks to OSC for a … is still actively employed by your agency or any other state agency. The employee is due any regular and/or lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 709
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … data can be found in reports such as the Comprehensive Annual Financial Report . Financial condition is a broad …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditSayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four vendors … purchasing policies, officials do not have clear guidelines to follow when making purchases and therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsHarpursville Central School District - Financial Condition (2018M-120)
… revenues began to outpace expenditures; revenues increased by more than 5 percent, while expenditures increased by less than 1 percent. Expenditures declined due to District … Key Recommendations Continue to reduce reliance on fund balance to finance recurring expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from seven vendors totaling $855,265. Key … is sought periodically for all professional service and insurance coverage vendors. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… complete report - pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used District … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act … Determine whether the Rye Neck Union Free School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesWillsboro Central School District – Financial Condition (2015M-362)
… in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates … fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Wells Central School District – Financial Condition Management (2017M-70)
… officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Copiague Fire District – Credit Card Purchases (2019M-98)
… District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 … travel meal allowance by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in … State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Saratoga County – County Bridge Maintenance (S9-13-7)
… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Cambria Housing Authority – Financial Management (2015M-316)
… Audit all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Opinion 92-16
… from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN … MUNICIPAL LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town … his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16IX.12.H Key CMIA Documents – IX. Federal Grants
… implementation agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and … coverage implementation agreement interest calculations are keyed to a states fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsOpinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8