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Operational Advisory No. 18

… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor … 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the … Vendor IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable

Ordinary Death Benefit – Article 14 Benefits

… Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits

… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …

https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

South Seneca Central School District – Online Banking (2021M-164)

… conduct online banking and none of the employees involved in online banking received Internet security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Henrietta Fire District – Financial Condition (2021M-27)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… recommendations except the lack of documentation for not accepting the lowest bidder for the mowing contract. Appendix …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key … Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether Red Hook …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Farmingdale Union Free School District – Payroll (2024M-22)

… overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. … certain aspects of our report and indicated they planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain … to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … Yonkers, Erie County and Nassau County must secure the Comptroller’s approval of the terms and conditions of …

https://www.osc.ny.gov/debt/approvals

State Agencies Bulletin No. 296

… (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, 2001. … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… functions. Key Recommendations Develop written procedures for managing network account user access that include …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. … broome delaware tioga BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m