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Audit Committee Charter Guidance and Template
… with both external and internal audit functions. It should address the appropriate scope of the audit … audit committee shall be advisory and any recommendations it provides to the Board shall not be substituted for any …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateCUNY Bulletin No. CU-570
… making excess 403 (b) deferrals in 2017, OSC will insert a new effective-dated row for deduction code 403 based on the … date) 12/22/2016 Inst Current (1/05/2017 check date) The new effective-dated row will reflect: The employee’s biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaCost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorOpinion 91-58
… of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41LaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… the State’s 2013-2014 Budget included an expectation for $5 million in additional savings, for a total of about $26 million in savings expected by March … $51 million in lease costs savings which, after adjusting for move costs that total about $18 million, resulted in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeConservation Fund – Sources and Uses of Funds
… activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) designed to … a unique product, service or result. In the SFS, a project is used to collect and track costs related to those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… dates have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review … be lapsed should be immediately reported to your Bureau of State Accounting Operations (BSAO) - Budgets and Spending … with the reference to the reappropriation from the enacted State budget (e.g. Chapter, Section, Law, Page and Line.) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsTravel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for motorcycle …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mWestchester County – Budget Review (B18-6-2)
… to $538.4 million. The County budgeted $246.6 million in State aid revenue, which may be overestimated. Four of the … by the law. Key Recommendations Monitor sales tax and State aid revenues throughout the fiscal year and make any …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Randolph Academy Union Free School District – Financial Management (2015M-248)
… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… the Workers' Compensation Program (Program) are recovered via assessments on participating insurance carriers, …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchOtselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … of approximately $5,620 from the Court. The Justices did not perform bank reconciliations or accountability analyses. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353