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Tuition Assistance Program – LaGuardia Community College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college2013 Year End Report
… December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New York State’s mandated …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSchoharie Central School District - School Lunch Operations (2019M-19)
… and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Crown Point Central School District - Claims Auditing (2018M-76)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitTier Status – Police and Fire Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … Basic …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusTier Status – Career Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusSchroon Lake Central School District - Claims Auditing (2019M-97)
… Audit and approve claims before payment in accordance with New York State Education Law. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Unified Court System Bulletin No. UCS-131
… 534 , First Unum Insurance. Affected Employees Employees in Bargaining Unit SY represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations Strengthen … financial operations. Review the Treasurer’s books and records and ensure that all required reports are submitted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Brentwood Public Library – Leave Accruals (2018M-26)
… The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the … Leave accrual records for five of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26South Country Central School District – Information Technology Inventory (2017M-219)
… performed more frequently and investigate any differences from the District’s inventory records. … South Country …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… with applicable legal and regulatory requirements. The Board and District officials did not: Ensure that … intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an adequate … Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. … Determine whether the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Masonville Fire District – Financial Activities (2020M-165)
… totaling $75,880 before payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was … used her personal computer to maintain District financial records and perform online banking transactions. Key … before payment and annually auditing the Treasurer’s records. Ensure that the Treasurer transfers all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2400 – Budgetary Reporting Process … Basis Reporting. This presentation is mandated by GASB Codification Section 2400, which requires that a … and perspective. They conform to the requirements of GASB Codification Section 2400. In accordance with GFOA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Butternuts – Accounting and Reporting (2016M-323)
… $181,500 of sales tax distributions and $150,400 of State transportation aid across differing and incorrect tax … inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323