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City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Update Vendor Information and Access
… you must ensure your business information is accurate and up to date with the Office of the New York State … you can create and manage Vendor Self-Service user log-ins for others in your company, allowing those users to access … bank account. Example 2: Your company sells both equipment and maintenance agreements and wants purchase …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education … audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, and $515 in employee …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualDiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according to an … planning for schools. Alarmingly, two schools did not have district-wide safety plans even though plans were mandated … NYS Safe Schools Task Force to make sure our children and school personnel are safe. Emergency planning must be a …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningRipley Central School District – Payroll and Leave Accruals (2021M-53)
… whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, … supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Accidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to … “accident” on a case-by-case basis, using court decisions for guidance. The Benefit The accidental death benefit is a … will also be refunded to your beneficiary, or to your estate. If all the beneficiaries listed above become …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident … and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsBuffalo City School District - Charter School Tuition Billing (2019M-122)
… complete report - pdf] Audit Objective Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s … bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfControls Over Equipment (2017-N-9)
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9.pdfVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit … of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Agencies Bulletin No. 909
… Purpose To explain the procedures for processing the June 2009 Tool Allowance payment. Affected … salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… Purpose To explain the procedures for processing the June 2008 Tool Allowance payment. Affected … salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitSpackenkill Union Free School District – Professional Services (2021M-89)
… ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … today by State Comptroller Thomas P. DiNapoli. “School district and municipal officials must remain fiscally …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and