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IX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… The State developed a comprehensive Capital Assets reporting system in compliance with Chapter … Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide Capital Asset Accounting System … The State developed a comprehensive Capital Assets reporting system in compliance with Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationTier 6 Defined Contribution Plan Option
Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the traditional defined benefit plan or a defined contribution plan
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in … The purpose of this bulletin is to notify agencies of a modification to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceState Agencies Bulletin No. 2241
… salary rate. If the salary is less than or equal to the hiring rate of grade 622 then the lower dues rate will be taken. If the salary is above the hiring rate of grade 622 then the higher dues rate will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsAnnual Audit
… in artificially higher amounts to be paid. Separate and apart from our daily audit, we reviewed claims processed by …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andLancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37York Central School District – Financial Management (2022M-96)
… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the … limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and reasonably fund reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… complete report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Malone Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… complete report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Port Washington Union Free School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… complete report - pdf] Audit Objective Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Seaford Union Free School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newVillage of Hewlett Bay Park – Financial Management (2022M-30)
… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… complete report - pdf ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory … Determine whether the Plattekill Public Library Library Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… appropriations from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund … statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. … by approximately $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44