Search
Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agencies Bulletin No. 1522
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1106
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Contract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and … Revenue Code Section 61, certain fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are … income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Lansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. … and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period … not only did the Board not budget for larger expenditures, but they also did not consider historical information while preparing the budget for the next year. These poor …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304State Agencies Bulletin No. 306
… Purpose To provide information about additional public queries available for agency use. Affected Employees … has designed new generic queries and added them to the public query section of PS Query. Generic public queries make it easier for PS Query users to retrieve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSuffolk County Probation Department – Restitution Payments (S9-20-9)
… complete report - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) … the court when a probationer violated the court order and disbursed victim restitution payments promptly and … checks totaling $179,159 were not properly followed up on and/or recorded accurately. In addition, officials did …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Free School District (District) Board of Education (Board) and officials established adequate controls over user … financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Chesterfield – Town Clerk (2024M-110)
… of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… pdf] Audit Objective Determine whether Roslyn Union Free School District (District) officials appropriately tracked, … response letter. … Determine whether Roslyn Union Free School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentOpinion 99-10
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum … to energy performance contracts in connection with public buildings and facilities. For this purpose, an energy … including towns, villages, cities, counties, school districts, fire districts, BOCES, district …
https://www.osc.ny.gov/legal-opinions/opinion-99-10XII.6.B Land Acquisition Payments – XII. Expenditures
… Copy of deed Report of Title Report of Physical Inspection Release of Owner Title Search Affidavit of Title Assignment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsUnified Court System Bulletin No. UCS-287
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Westchester, Dutchess, Putnam, or Orange. Side Letters to the Agreements for Bargaining Units DR, F8, and SY provide … Updated Max Effective Dated Amount. Questions Questions about payment processing should be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesEnforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ … enforcement power to hold utilities accountable when the terms and conditions of those agreements are not met, including applying monetary …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Agencies Bulletin No. 1976
… maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates … amount will increase to $20,500 for calendar year 2022. An additional deferment is available to employees age 50 and over. These employees may defer up to $6,500 of age 50 catch-up contributions in addition to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda