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Graded Rates – Contribution Stabilization Program
… How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesElectronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows users to … State Comptroller OSC has implemented another phase of the Electronic Documents Submission System EDSS a new service …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXII.4.A Vendor Requests for Payment – XII. Expenditures
… SFS, Business Units are no longer required to send paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in support of payment requests. When processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentPride 2022
… 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. … June, Pride month honors the anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and …
https://www.osc.ny.gov/pride-2022Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTravel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… [ read complete report - pdf ] Audit Objective Determine whether the Village of South … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… Limit student information and financial application access rights and permissions based on a user’s job … accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mMontauk Union Free School District – Information Technology (2022M-137)
… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Oyster Bay - Financial Condition Management (2020M-74)
… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… adequate accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District … did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… provide fire protection services and also receives moneys from fundraising and other activities. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase goods and services that are subject to … The District, which operates four elementary schools with approximately 2,190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Wayne County Probation Department – Restitution Payments (S9-20-6)
… restitution payments appropriately. As a result, some victims may never receive the payments to which they are … officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a … records. Without legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of Mexico – Financial Management (2023M-170)
… ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the ensuing year’s budget. Did not …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. … Cooperative Educational Services BOCES officials ensured meals and refreshments meals provided at BOCES meetings and …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesCrown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29