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Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible … $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229West Islip Union Free School District – Payroll (2016M-78)
… certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Benefits
… dependents. Opt-Out Program allows eligible employees, who have other employer-sponsored group health insurance, to …
https://www.osc.ny.gov/jobs/benefitsTown of Kent – Procurement and Information Technology (2017M-85)
… and services totaling approximately $268,000 and did not have a current contract with the IT consultant. Multiple game …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… expert and independent review. Use this reference guide to familiarize yourself with the different roles and … functions are separate and distinct, and it’s important to understand the intended protection each is meant to provide. Select the name to learn about qualifications and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesArrochar Meats, Inc.
… Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, State … provided all the fuel for which DMNA paid. Recover any amount for fuel that was not received. Develop a list of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid … and 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… loss. Auditors found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 … (1.5%) Hazard Class C dams. 456 of 685 dams (67%) did not have a recently updated Emergency Plan on file and 28 (6%) did not have an annual update filed within the past 10 years. 278 of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesUnified Court System Bulletin No. UCS-147
… who are currently receiving SOS earnings will have their SOS earnings increased to $2,645.00 or a prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… who are currently receiving SOS earnings will have their SOS earnings increased to $2,751.00 or a prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligible25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The … percent of your FAE. If you made voluntary contributions to PFRS, your benefit may include an annuity purchased by …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementTown of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146V.3.G Product Code – V. Chart of Accounts (COA) Governance
… are being created on an as-needed basis for agencies that have defined at least three levels (inclusive of the root … Receipts and Tax detail reporting needs when all agencies have migrated to the SFS. More information, including the COA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeOpinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 96-15
… would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be …
https://www.osc.ny.gov/legal-opinions/opinion-96-15