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Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … Agencies should collect and record the email address and phone number for a vendors Primary Contact during …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSouth Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … County. The School, which is a public school that is not under the control of the local school board, is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately performed or not performed at all. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Town has not used appropriated fund balance as an actual financing source. The Clerk did not maintain a cash book to …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Connetquot Central School District – Financial Condition (2015M-98)
Connetquot Central School District Financial Condition 2015M98
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
Bay Shore Union Free School District Financial Condition and Audit of Claims 2015M57
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Owego - Board Oversight and Financial Operations (2018M-101)
… adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Special Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the accidental … reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested retirement benefit is 1.66 percent of your FAS for … PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitIX.12.A Key Provisions – IX. Federal Grants
… must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash … Government to state primary government agencies (i.e., not public authorities or local governments) will be subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… ensure compliance with grant application and Single Audit requirements. All applicants for federal assistance are … The annual Single Audit. Inconsistent identifier usage can lead to significant delays in federal reimbursements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberContract Advisory No. 24
… agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPenn Yan Central School District – Network Access Controls (2021M-79)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of Homer – Conflict of Interest (2022M-148)
… Key Findings One Board member is the president and owner of a welding company which provided repair work to the … totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. … a process to identify and follow up with employees who have not completed the required IT security awareness …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user