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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14The New York State Procurement Integrity Act
… conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Agencies Bulletin No. 2061
… members and includes the: April 1, 2016, SSPU BU61 Salary Schedule and the April 1, 2016, SSPU BU91 Salary Schedule . … 2021 Increase to 25 Year Longevity Pay: 9900 (Below Job Rate; Holding 4 Longevity Pays (10, 15, 20 & 25 Year)) 0099 (At Job Rate; Holding 4 Longevity Pays (10, 15, 20 & 25 Year)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Oversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsHigher Education – 2022 Financial Condition Report
… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Minimum Qualifications - Auditors
… of employment without discrimination based on race, color, sex (including gender identity or expression), religion, age, …
https://www.osc.ny.gov/jobs/qualifications-auditorsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – … of this Guide. Misapplied payments made from the General Checking Account as notified by DTF – Treasury . Occasionally … All Adjustment Vouchers are subject to review and approval by agency personnel as well as OSC’s Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring … The management of contractual agreements is a critical aspect of government contracting and ensuring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationLiverpool Central School District – Information Technology Assets (2020M-59)
… the District effectively managed hardware and software inventory to ensure that information technology (IT) assets … not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … plan, the employer, employee or both make contributions to an individual retirement account, and the money in the … to draw down enough money to pay for retirement. However, if they withdraw too much, they run the risk of outliving …
https://www.osc.ny.gov/retirement/members/defined-benefit-planTown of Butler – Highway Asset Accountability (2024M-115)
… 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. However, due …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… complete report - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) … Determine whether Washington County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingPublic Authorities – 2023 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesTown of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incLake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… the Department’s financial transactions. Forty-four credit card charges totaling $5,087 were paid without sufficient supporting documentation. Thirty-five check collections totaling $26,751 were not deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialNYS 529 Program, Qualified Withdrawals
… – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under … Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawals