Search
Operational Advisory No. 18
… 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that … ID Scenario 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the … System (SFS). 0RASP00000 (should now use 0RAR000000) A State check issued from the Central Accounting System (CAS) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOverview – Career Plan
… in the FAS calculation. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1642/overviewOne-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOverview – New Career Plan
… in the FAS calculation. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1515/overviewCredit for Previous or Military Service – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Thousand Islands Central School District – Purchasing (2016M-283)
… might not be prevented because Board members and staff are asked to disclose relationships pertaining to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local … each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Adopt a comprehensive written reserve fund policy. Review all reserve balances to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Somers – Justice Court (2013M-198)
… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Savona – Board Oversight (2015M-328)
… Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Valhalla Union Free School District – Network User Accounts (2022M-26)
… user accounts. These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, … IT vendor. Leaving unneeded network user accounts enabled on the network increases the risk of unauthorized access. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… policies. Key Recommendations Adopt budgets based on accurate current data and historical trends. Establish …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269