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Accounts Payable Advisory No. 35
… list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. Agencies should contact [email protected] to request …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsLivingston County Probation Department – Financial Operations (2016M-404)
… 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… State Public Officers Law (POL) § 73(5)(a) and Downstate’s Code of Ethics and Business Conduct which prohibits employees from accepting gifts from vendors. Notify the vendor they are prohibited from providing bonuses to …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
Justice Court Fund Invoice Billing Program
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… facilities, thereby promoting job opportunities and the health, general prosperity and economic welfare of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and … East BloomfieldHolcomb Fire Department Financial Operations 2017M160 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDivorce – Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. Equitable distribution is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1512/divorceCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – New Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1511/divorceDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialManhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … assets (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… plan there is an increased risk that the District could lose important data and suffer a serious interruption to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict