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Travel Advisory No. 1
… must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the … proxy has entered in an Expense Report in the SFS, adjust expenses as necessary, and then submit the expense report for … other than the AC 132-S to record and certify employee expenses only when the form has been approved by the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVested Retirement Benefit – Regional State Park Police Plan
… employment before retirement age and have five years of credited service. When you reach retirement age, you will … to retire depends on your tier. Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your … Benefit Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentState Agencies Bulletin No. 180
… (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined … check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review the report and … to reduce the number of incumbents (paid employees) in the overfilled positions. In the following pay period, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsSchenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneva Housing Authority – Cash Receipts (2015M-160)
… process. Update the overnight cash level policy to clearly define the maximum amount to be held before deposit or …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionJohnstown Public Library – Cash Receipts (2014M-304)
… our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 … Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair costs for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsBolivar-Richburg Central School District - Financial Management (2019M-17)
… appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Hammond Central School District – Payroll (2016M-398)
Hammond Central School District Payroll 2016M398
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227