Search
eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesXI-A.3 Purchase Orders – XI-A. Purchasing
… amount within the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including the contract number, specific goods or services ordered, price … document gives an agency the ability to roll the PO over a closeout period, preventing the need to reenter the PO at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Even when not required by law, this is a good business practice. It is important that the auditing body or … meal when incurred in connection with travel on official business. 6 For additional documentation requirements …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… reasons for the exemption, and estimated value. No other form of electronic submission will be accepted. All requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… $192,000. Key Findings The Board did not ensure that cash disbursements and receipts were properly accounted for … internal controls and provide specific guidance for cash receipts and disbursement procedures, for the audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… amounts for tax certiorari judgments or the District’s plan for funding them. District officials have not performed … borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… times actual expenditures that year. The Board increased real property taxes to finance operations and its … one-time expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Opinion 97-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles … CUNYfirst user groups to measure whether their needs are being met. Other Related Audits/Reports of Interest City …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … central procurement agency. The New York State Industries for the Disabled (NYSID) is the agency designated to facilitate orders among agencies for the severely disabled and veterans workshops. SED is …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsSelected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, except for equipment still under …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… Single Life Allowance (Option 0) This option provides the maximum … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … Refund — Contributions ( Available only to members with annuity savings contributions on deposit ) This option will …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsBlock Institute School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports were reasonable necessary directly related
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualAutomated Phone Service
… is a list of the phone menu options available to NYSLRS retirees. Many of the options allow you to access your … line are available to you. If you have an open request in process with NYSLRS (for example, a change of address), … stop payment on a check you believe is lost or stolen. 2 – Direct Deposit Enroll or revise direct deposit — Have an …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance with State … for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June … million. Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… one school with approximately 820 students, is governed by an elected seven-member Board of Education. Budgeted … regulation outlining the requirements for using a request for proposals (RFP) process which did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional