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III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System Program (Program) through a … (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and the Office of the Chief Information Officer/Office for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal … that funded the reserves and ensure that expenditures from legally established funds are properly authorized. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Alexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Oneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … corrective action. … Determine whether the Oneida City School Districts District network was adequately secure to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Liverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure that information technology … that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… Determine whether District officials effectively managed the general fund balance. Key Findings District officials … to more effectively manage fund balance. Specifically, the District’s surplus fund balance exceeded the statutory … overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… certified by the employees or verified by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Town of Waterloo – Financial Management (2022M-7)
… the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board … the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which … Town officials agreed with our findings and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Greenville – Tax Collector (2020M-81)
… manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. … 4, 2019. Key Recommendations Remit amounts collected to the Town Supervisor and County Treasurer in accordance … received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All … or Master contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the contract on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Agencies Bulletin No. 1334
… Purpose To inform agencies of the change in the Yonkers resident … personal income tax surcharge has been increased from 15% to 16.75%. Note: There will be a “catch-up” rate of 19.2% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeHammondsport Central School District – Investment Program (2024M-63)
… managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Your Pension Pay Stub
… the year, you’ll be able to track year-to-date totals for your pension and any deductions made for health insurance, union dues, tax withholding or …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… and Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main … taking additional steps to increase physical accessibility for the 14 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28State Agencies Bulletin No. 1948
… 2021 NYSCOPBA Increase to the 25 Year Longevity Step and provide instructions for payments not processed … automatically. Affected Employees Arbitration Eligible and Non-Arbitration Eligible employees represented by … the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase to the 25 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01