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Copiague Union Free School District – Check Signing (2015M-181)
… District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Marathon – Claims Audit Process (2022M-124)
… $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract pricing option. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Smyrna – Claims Audit Process (2022M-161)
… $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract pricing …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hammondsport Central School District – Investment Program (2024M-63)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… (Board) properly audited claims. Key Findings Although New York State Village Law Section 5-524 requires, with limited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Member Outreach and Presentations
… during and after the presentation. Note for employers of New York State employees: The Office of Employee Relations administers …
https://www.osc.ny.gov/retirement/members/member-outreach-presentationsTown of Hamburg - Fuel Operations (2019M-75)
… (i.e., fobs) are not monitored or tracked. No inventory records are maintained for fuel in reserve tanks. Key … with equipment fobs. Maintain perpetual inventory records for reserve tanks and perform periodic …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Opinion 2003-5
… the following: (i) that the member died within one year after, and as the natural and proximate result of, … greater of the salary received by the member during the year immediately preceding his death, or the salary received during the year preceding such injuries; and an amount equal to the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Auditing Travel/Conference Claims – Travel and Conference Expense Management
… represents a lawful charge against the local government or school district. The auditing body or official 9 should be … slightly between different types of local governments and school districts. However, the general questions described … traveler already been charged to the local government or school district’s credit card? If mileage reimbursement is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsTown of Crawford – Town Clerk (2021M-82)
… . The following conditions contributed to the theft of money and its concealment. A lack of adequate controls and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Oversight of Hazardous Materials and Waste (Follow-Up)
… January 1, 2015 through May 4, 2018, examined whether State University of New York (SUNY) institutions have developed adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. … budget appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Dix – Justice Court Operations (2022M-06)
… occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims … that monthly accountabilities of all Court accounting records are completed . Review the recording and reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Overtime Limits for Tier 5
… Overview For members of Tier 5, New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final … your NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… up to the maximum budgeted amount. The costs are reported via an annual Consolidated Fiscal Report (CFR), which is …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … special education provider located in Castleton, New York. Story Place offers a range of services and programs, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual … CAFL is a privately owned institution located in Victor, New York that provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… preschool services throughout Queens and neighboring boroughs. For the fiscal year ended June 30, 2013, Whitestone …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizations