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Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Town of Boylston – Procurement (2021M-56)

… competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s procurement policy annually, the last …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Rocky Point Union Free School District – Overtime (2021M-80)

… - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly … Determine whether the Rocky Point Union Free School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80

East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)

Determine whether extraclassroom activity ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate ECA purposes

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds

East Rochester Union Free School District – Procurement (2022M-56)

… requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did not adequately … requiring quotes in compliance with purchasing policies. From six professional service providers totaling $130,510. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Milo – Financial Condition (2020M-172)

… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Port Jervis City School District – Financial Condition (2022M-152)

… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

OSC's Online Government Accounting Schools

Find Helpful information on the Introduction and Principles Accounting Schools

https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools

Village of Arkport - Information Technology (2019M-203)

… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Village of Palmyra - Financial Management (2019M-94)

… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising activities … activity was properly recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Use of Electronic Benefit Cards at Prohibited Locations

… L. 112-96, Title IV §4004(a), February 22, 2012) (Act), in part, requires states to maintain policies and practices … requirement, HHS will reduce their TANF funding by up to 5 percent annually. As the agency in charge of … recipients. The Office itself is responsible for all other locations not otherwise covered (e.g., …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

Oysterponds Union Free School District - Financial Management (2019M-217)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Challenging a Determination – New Career Plan

… denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …

https://www.osc.ny.gov/retirement/publications/1515/challenging-determination

Ending Your Membership – Career Plan

… Once you join, there are five ways your membership can end: If you do not have at least five … vested, leave public employment and voluntarily withdraw your membership ; If you transfer your membership to another New York State public retirement … covered by Article 11 Sections 375h and 375i Ending Your Membership …

https://www.osc.ny.gov/retirement/publications/1642/ending-your-membership

Challenging a Determination – Non-Contributory Plan with Guaranteed Benefits

… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …

https://www.osc.ny.gov/retirement/publications/1513/challenging-determination