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Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDiNapoli Statement on the MTA's July Financial Plan
… since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, worsening a long-term budgetary imbalance. … a percentage of pre-pandemic ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… No. 1858.1 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter has been sent to all employees with a 2019 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Accounts Payable Advisory No. 3
… difficulty receiving payments and applying them to the appropriate accounts. The Statewide Financial System … and their unique requirements are included in the Guide to Financial Operations (GFO), Chapter XII - Expenditures . If vendors are unable to receive or apply their payments, Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. … the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' tentative …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Port Jefferson Union Free School District – Information Technology (2014M-039)
… report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period … has not established a computer use policy for employees to define appropriate user behavior or procedures to ensure the security of the District’s IT system. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Agencies Bulletin No. 1837.3
… Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason Codes to place an employee on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… expert and independent review. Use this reference guide to familiarize yourself with the different roles and … functions are separate and distinct, and it’s important to understand the intended protection each is meant to provide. Select the name to learn about qualifications and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 1976
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown and County Special Districts and Town Improvements
… and Water Improvements Towns and counties proposing to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a special district are required to apply …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jCity of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … limits and did not specify the number or type of quotes to be obtained or the required documentation to be maintained. Potential conflicts of interest might not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online … banking users, six users were not authorized by the Board to conduct online banking but were inappropriately provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179