Search
Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your … to Retirement Online . From your Account Homepage, under “I want to,” click the ‘Submit Resolution for Official’ link. If …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionSUNY Bulletin No. SU-347
… OSC Actions: At the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction … Member 21P) as follows: The deduction for employees with a base annual salary of $34,753 or less is .9% of the adjusted … for employees with a base salary of $34,754 or more is 1% of the adjusted biweekly gross. There is no maximum amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseCanandaigua City School District – Procurement (2022M-141)
… totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors … being overpaid to the vendor. Key Recommendations Comply with statutory requirements and the District’s procurement … to ensure accuracy. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… (District) officials effectively managed the District’s financial condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not periodically seek … services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Green Tech High Charter School – Payroll (2023M-157)
… Tech High Charter School (School) officials accurately paid employees’ salaries and wages. Key Findings … documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not … Green Tech High Charter School School officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157South Otselic Fire District – Financial Activities (2022M-169)
… Board members did not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the … 920 days late. Had Board members attended the mandatory training, they could have ensured reporting requirements were … the fiscal year. Complete the mandatory fiscal oversight training. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… Consider other legally authorized investment options when investing available funds. Had officials done so, the … and consider legality, safety, liquidity and yield when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Determine whether the Board provided adequate oversight and management of the District’s financial activities. Key … did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The … totaling $43,334 that included coverage for property and equipment not owned by the District. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27