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Dunkirk City School District – Financial Management (2017M-122)
… Review all reserves to determine if the amounts reserved are necessary and reasonable. Use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was … provides fire protection and other emergency services to Ausable-Chesterfield-Keeseville Joint Fire District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsWantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal … $392 million. The County Department of Social Services is responsible for providing temporary assistance to … that all service and performance reports required by contract were provided by the agencies. Department managers …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… which has approximately 60,000 residents, is governed by an elected nine-member Legislature. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Kingston City School District – Fixed Assets (2017M-214)
… properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. Background The Kingston City …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175About the Common Retirement Fund – What Every Employer Should Know
… with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York … For the fiscal year ended March 31, 2022, the fiduciary net position (the net assets at fair value) represented … Retirement System (ERS) and 98.66 percent for the Police and Fire Retirement System (PFRS). This is an increase …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundState Agencies Bulletin No. 1055
… Paychecks dated 03/10/11 (Institution) Paychecks dated 03/16/11 (Administration) Background As previously announced in … U.S. Savings Bonds through payroll deduction effective January 1, 2011 as part of a “go green, save green” … dated 03/10/11 and Administration paychecks dated 03/16/11. The refund amount will be reflected on Check/Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one … cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, … operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Accounts Payable Advisory No. 47
… that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is … XI-A, Section 3 – Purchase Orders for more information. In addition, agencies are required to use PCards to purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useApplying for Previous or Military Service Credit – Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… a Master Contract on a Voucher Guidance: This advisory is to inform Business Units of new guidelines for referencing … the Business Unit with a proper invoice. A proper invoice is one that includes only purchases related to a single …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWells Central School District – Financial Condition Management (2017M-70)
… which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the … fund operations. The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through … budgeted appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70City of Jamestown – Financial Condition (2016M-298)
City of Jamestown Financial Condition 2016M298
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Somers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceTown of Wappinger – Financial Condition (2013M-94)
Town of Wappinger Financial Condition 2013M94
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94