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City of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The City of Mechanicville is …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… taxes and State aid. Key Finding District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Town of Charlton – Procurement (2022M-5)
… to procure goods and services. Key Recommendations Follow the Town’s procurement policy when making purchases. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Cortland County Industrial Development Agency – Project Management (2015M-303)
… participating projects and for managing the assistance and incentives provided to the firms or businesses in the tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectEggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Flanders Fire District – Disbursements (2014M-199)
… March 31, 2014. Background The Flanders Fire District is a district corporation of the State, distinct and separate … in Suffolk County. The District, which is governed by an elected five-member Board, serves approximately 4,400 … are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Fund's Mission, Values and Investment Philosophy
… Market beliefs We believe that in highly efficient markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyContract Advisory No. 19
… in SFS 9.2 Pre-encumber transaction(s) according to OSC guidelines documented in Chapter XI, Section 2.C – Contract Funds Reservation of the Guide to Financial … Guide to Financial Operations, Chapter XI, Section 2.C – Contract Funds Reservation and Chapter XI, Section 3 - …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewVI.4 Reappropriations Overview – VI. Budgets
… year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th … generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State Finance Law, Section 40 there are four lapse dates in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Tracking Over-Prescribing (I-STOP), which contains records of controlled substance prescriptions. I-STOP is a tool to … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followWindows Domain Administration and Management (Follow-Up)
… of the six confidential recommendations included in our initial audit report, Windows Domain Administration … controllers ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followUnified Court System Bulletin No. UCS-193
… UCS. Eligibility Criteria Service Increment Employees must have been on the payroll for 120 full work days from 04/01/12 through … employee’s record will not be updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityTerryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate from the … totaling $171,013 that were subject to its purchasing policy. Key Recommendation Ensure District officials obtain … for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Walton Fire District – Financial Operations (2017M-238)
… variances in appropriations. The District does not have a documented fund balance policy or capital plan. The … 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Gloversville Public Library – Claims Processing (2014M-81)
… fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims are …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a … of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes