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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)
… 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-2022mUnified Court System Bulletin No. UCS-186
… Suffolk County Court Employees Association, Inc (SCCEA) and have deduction code 542 Effective Date(s) Administration …
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-insuranceEllicottville 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)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
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)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding … 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/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general fund claims totaling …
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)
… Dover Union Free School District Information Technology 2018M112 …
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-248Inspecting 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-requirementsOperational Advisory No. 9
… 4/21/26 P All State Refunds (Except PIT & OUF) 4/22/26 W Unclaimed Fund Refunds 4/22/26 B Payroll 4/22/26 For more …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentVillage of Greenwich - Cash Management (2019M-230)
… Objective Determine whether Village officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Fairport Central School District - Payroll and Employee Benefits (2023-118)
… District officials generally paid the 33 employees we tested accurately and properly calculated their leave …
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)
… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareUnified Court System Bulletin No. UCS-124
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 300 , MetLife Whole Life Insurance Program. Affected Employees Employees in … To notify the Unified Court System of the modified eligibility for Deduction Code 300 MetLife Whole Life Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-program