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Operational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who … *), or Review the information that a proxy has entered in an Expense Report in the SFS, adjust expenses as … Employees responsibilities when using a proxy to create an expense report in SFS …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVested Retirement Benefit – Regional State Park Police Plan
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and your … you were an active member. 1 The date you are eligible to retire depends on your tier. Tiers 1 & 2 — the first of … lifetime. You may elect one of several payment options to provide for a continuing payment to a designated …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… and accurate inventory of information technology (IT) assets. Key Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be assured that these assets are adequately accounted for and would be detected if …
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
… Employees Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined full-time equivalent (FTE) on their Job Data panels exceeds 100%. Effective Date … CYF, CYP, LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsSchenectady City School District – Math Workbook Inventory (2023M-65)
… workbook (workbook) inventories and ordered workbooks as needed. Key Findings District officials did not maintain … student) of workbooks that cost $143,036, which were not needed during our audit period. Officials did not maintain a … workbook workbook inventories and ordered workbooks as needed …
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)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
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)
… the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District does not have written policies or … access rights to the District’s financial software system. Key Recommendations Develop written policies and procedures …
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 … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …
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)
… depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software and accounting … oversight of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …
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)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
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 … Travel (AC 160-S) and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For …
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)
… revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the … activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws to include detailed …
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 … see 45CFR 92.42). Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
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
… for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsBolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
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 … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …
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)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
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)
… records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398