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Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how those … A check clearance pattern projects the amount subtracted from a states bank account each day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsTown of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The … The purpose of our review was to assess the Towns progress as of March 25 2015 in …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fHicksville Union Free School District – Purchasing (2016M-34)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $130.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Accounts Payable Advisory No. 35
… list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. Agencies should contact [email protected] to request …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-838
… New York Employee Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, for Institution Lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… by an employee using the Due to State Offset functionality in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetService Retirement – When Employees Retire
… their chosen date of retirement . Encourage your employees to use Retirement Online to apply for their service retirement . It’s fast and convenient with no forms to mail in and nothing to have notarized. They’ll be able to upload …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementManagement of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Directors, whose 23 members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mState Agencies Bulletin No. 793
… in the TIAA/CREF Retirement Plan. Agencies affected by this new requirement are: SUNY 28XXX , CUNY 70XXX and … Agencies must enter the DOB for new enrollees to TIAA/CREF by following this path: Administer Workforce>Administer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… while the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, … comprehensive plan to reduce the outstanding debt or only issue debt when other funds are not available. If funds do … self-funding. Continue to periodically analyze their health insurance costs and compare alternate options for …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… audit report Selected Aspects of Railcar Fleet Maintenance Repor …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSaranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Selected Employee Travel Expenses
… under the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses