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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… . In this regard, the GFO serves as a single source for agency information concerning State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli Statement on Charges Against Former Delhi Village Clerk
… use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkTown of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings … could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mEllicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Glens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Warrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited … Because District officials established and implemented a well-designed system for processing claims, there were no recommendations as a result of this audit. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… comprehensive cash receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… District officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112West Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that were … expenditures comply with legal requirements to publish notices of permissive referendum. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Unified Court System Bulletin No. UCS-186
… discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceUnified Court System Bulletin No. UCS-90
… about eligibility, employees may contact AFLAC toll free at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceInspecting Highway Bridges and Repairing Defects
… Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected … Metropolitan Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT inspected …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … government, in conjunction with a "bank, trust company or national bank," to submit an application for designation of a … villages, school districts, fire districts, and town or county improvement districts. These funds may be used to fund …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsFairport Central School District - Payroll and Employee Benefits (2023-118)
… District (District) officials accurately paid employees and properly calculated employees’ leave accruals. Key … generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareLewiston-Porter Central School District - Payroll (2018M-246)
… [read complete report - pdf] Audit Objective Determine if the District accurately compensated employees. Key … Determine if the District accurately compensated employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244