Search

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

State Agencies Bulletin No. 1588

… or 3/31/2017 (April); and Has a Pay Basis Code of ANN or BIW (only if the employee is on a Paid Military …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1588-october-2016-and-april-2017-civil-service-employees-association-csea

Unified Court System Bulletin No. UCS-247

… automatic processing of the April 2017 Salary Increase for Bargaining Units 86, 87, 88 and CT, and provide instructions … Affected Employees Employees in the following bargaining units who meet the eligibility criteria: Unrepresented Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87

Town of Cherry Valley – Financial Condition (2016M-212)

… can properly evaluate the impact of the health center on the Town’s financial condition. The Board should assess …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212

Eliminate Notary Requirement on Membership Application

… – A.9348 (Abbate) – Eliminates the requirement that an application for membership in the New York State and Local … Eliminates the requirement that an application for membership in the New York State and Local …

https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-application

Panama Central School District – Procurement (2024M-73)

… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73

Oakfield-Alabama Central School District – Procurement (2024M-103)

… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

State Agencies Bulletin No. 1166

… in the Department of Environmental Conservation (09XXX) or the Office of Parks, Recreation and Historic Preservation … Family Services (25000), Office of Mental Health (50XXX) or Office for People with Developmental Disabilities (51XXX) … in the Department of Environmental Conservation (09XXX) or the Office of Parks, Recreation and Historic Preservation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-represented

State Agencies Bulletin No. 1343

… queries. Interface File Layouts impacted: NHRP501 - Agency Master File NHRP522 - One Time Distribution Interface NHRP521 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financial

Opinion 95-6

… of section eleven hundred eighty [maximum speed limits] only ... when involving maximum speed limits established …

https://www.osc.ny.gov/legal-opinions/opinion-95-6

Opinion 94-22

… district. Further, these moneys may be expended only in accordance with the procedures for spending other …

https://www.osc.ny.gov/legal-opinions/opinion-94-22

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… charges tested totaling $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Debt Management

… ) Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the … The Debt Management Bureau is responsible for the activities …

https://www.osc.ny.gov/debt/debt-management

Chittenango Central School District – Information Technology (2023M-155)

… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Town of Yorkshire – Financial Management (2021M-109)

… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Menands Union Free School District – Information Technology (2021M-78)

… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … and District officials adequately safeguarded computerized data from unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process

… the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school … general rule, a claim package should contain enough detail and documentation so that the auditing body or official is …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing