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Special Disability Benefits – Police and Fire Plan
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsXII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). … order to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount authorized for … will establish appropriation and segregation control records based on the enacted legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOverview – Enhanced Reporting
… Retirement Online . You report this information using the enhanced reporting format, which accepts more data than the … Enhanced reporting lets employers submit detailed employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… for purchases of goods and services that were not required to be competitively bid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoslyn Union Free School District – Cash Receipts (2016M-241)
… if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $104 … Findings Press-numbered triplicate receipts are not issued for money received in building locations other than the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Treasurer’s records and submit its audit report as required. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to … The Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. Key Findings The President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… of our audit was to determine whether Company controls are adequate to ensure that financial activity was properly … and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Lansingburgh Central School District – Purchasing (2017M-173)
… whether purchase orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 … 2017. Background The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether … and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … Village of Ossining, in Westchester County. The District has approximately 4,980 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population … Town of Cuyler Town Clerk Operations 2017M207 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Deerpark – Real Property Tax Collections (2017M-277)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by … dates. Reconcile daily cash reports to transaction reports and perform monthly bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial