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Overview – Special 20- and 25-Year Plans
… earned in the FAE period; Compensatory overtime; Holiday pay; and Longevity payments (maximum of one per FAE year), if … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; and Any … Tier 6 members. For members who retired before April 1, 2024, your FAE was the average of your highest five …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction … changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderContract Advisory No. 22
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. Agencies should make every effort to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCity of Lockport - Budget Review (B1-16-16)
… year. Key Findings Based on the results of our review, we found the significant revenue and expenditure projections … general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements totaling $6,976 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding District officials … totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sewanhaka Central High School District – Student Fees (2016M-296)
… None of the finance clerks issued triplicate receipts. No one was responsible for reconciling collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Vestal – Capital Acquisitions (2013M-78)
… The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic … action. … Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. Claims were not … any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80North Syracuse Central School District – Professional Services (2022M-34)
… 15 professional service providers we reviewed, they did not always seek competition for professional services in … with District policy. As a result, services may not have been procured in the most economical manner and in the … of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key … the District’s fixed assets. Maintain accurate and up-to-date inventory records and perform physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Otselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine whether the Herkimer County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… The State developed a comprehensive Capital Assets reporting … the State’s capital assets. The Statewide Capital Asset Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation