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Borrowing Against Your Contributions – Career Plan
… loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing against your contributions: You must be … make voluntarily. Tier 5 and 6 Members The following rules apply when borrowing against your contributions: You must be … All Tiers — Your Loan May Be Federally Taxable Before you apply, you should be aware of the federal tax laws pertaining …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on its … To determine whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal … To determine whether the costs reported by Yeled vYalda Early Childhood Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualTravel Advisory No. 4
… in the Statewide Financial System (SFS) will be updated to make the following fields mandatory on the expense report … The implementation of these mandatory fields is expected to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all expense reports submitted …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCity of Buffalo – Budget Review (B26-1-5)
… Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the … the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTown of Tioga – Long-Term Planning (2022M-181)
… pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces … as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… not monitor the natural gas rates charged by the energy supply company (ESCO) or enter into a written contract with … our audit period had competition been sought for the supply of natural gas. Key Recommendations Procure natural … benchmark rates before entering into a contract for the supply of natural gas. Except as specified in Appendix B, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Chemung County Probation Department – Collections and Disbursements (2016M-10)
… of our audit was to examine the Probation Department’s collections and disbursements processes for the period … restitution payments held by the Department were not paid in a timely manner. The administrative assistant … by the principal clerks each day and prepared and made bank deposits. Key Recommendations Establish and consistently …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Board has not adopted policies and procedures for breach notification, access rights, user accounts, password … Recommendations Adopt policies and procedures for breach notification, access rights, user accounts, password …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: … District officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Pembroke Central School District - Investment Program (2023M-130)
… to estimate funds available for investment. Monitor investments. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Eden Central School District – Capital Project Management (2024M-83)
… (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project … The Board and District officials did not provide adequate oversight or manage the project in a transparent manner. We … recommendations to help District officials improve their oversight and management of capital projects. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies and … the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget … The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in … physical controls in the server and Internet service rooms to better protect the District’s IT assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationVillage of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… records. Develop procedures to ensure compliance with State regulations for bingo operations. Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities