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State Agencies Bulletin No. 1275

… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deduction

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication and the larger …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As … drawdown is set up at the project level via the Project Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

Real Property Tax Cap - School Districts Guidance

… Real Property Tax Cap School Districts Guidance …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … CobleskillRichmondville Central School District District Board of Education Board and officials effectively managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Wilson Central School District - Financial Management (2022M-22)

… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Village of Poquott – Justice Court Operations (2019M-214)

… code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees … the control and reconciliation of issued and unissued tickets. Village officials disagreed with certain aspects of …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Town of Franklinville – Procurement (2024M-56)

… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

McGraw Central School District – Fund Balances (2017M-248)

… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248