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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the accounts receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE … the accounts receivable balances in the Modified Accrual Ledger. Type of Advance Lapsed Account Code Lapsed Petty Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not adopt or enforce key financial policies. As a result: The Treasurer lacked guidance to adequately perform … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Dryden Central School District – Information Technology (2020M-106)
… was taken or notify either those affected by the security breach or the Board and Superintendent of the attack. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Town of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and … competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… special education services to children between the ages of three and five who live in New York City as well as … because they did not comply with applicable provisions of the Manual. The disallowances include: $316,539 in … Officer, and acting Assistant Executive Director in excess of SED's allowable compensation levels; $474,080 in employee …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… New York and provides Special Education Itinerant Teacher (SEIT) services to children between the ages of three … Director and the Assistant Executive Director; $66,636 in parent company allocation expenses that were not in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualOversight of Construction Management Contracts (Follow-Up)
… included in our initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … 2020, was to determine if Parks was adequately monitoring construction management contracts to ensure they meet …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followBorrowing Against Your Contributions – New Career Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity … You can also see how much you are eligible to borrow, what the repayment amount would be and if your loan will be …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsRetiring Before Age 62 – New Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below: Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Contributing Toward Your Retirement – New Career Plan
… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementOversight of Adult Protective Services Programs (Follow-Up)
… essential needs (e.g., food, shelter, clothing, medical care); need protection from abuse, neglect, financial … to as APS providers. Once a referral is received, the APS provider is responsible for assessing the adult's needs and … may require the APS provider to submit a written program improvement plan. The objective of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established classifications Reference: Guide to Financial … Chapter X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified … Updating the Vendor Classification section to include the established …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, … The audit of travel and conference claims is required by law and is an essential internal control for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsBallston Area Recreation Commission – Board Oversight (2015M-269)
… that includes adequate segregation of duties in the cash receipts process and recover from the Director all funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. … accounts, and provide a copy of this information to the Committee and membership. Maintain accurate records for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Town of Cherry Valley – Financial Condition (2016M-212)
… 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a population of approximately 1,270, is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds