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Travel Advisory No. 1
… information into the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC … use a form other than the AC 132-S to record and certify employee expenses only when the form has been approved by the … Guide to Financial Operations , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach … your benefit. 1 Updated 10/22 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitState Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected … Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … OSC Actions For each pay period, OSC will produce a Reveal report, Overfilled Salaried Positions for Pay Basis Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsSchenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …
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 … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
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)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate 428 students who … are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 … for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash receipt duties were not …
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)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, … fund operations. The tax certiorari reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and 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)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
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
… federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies … OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionJohnstown Public Library – Cash Receipts (2014M-304)
… residents in the City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a …
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
… review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for … An analytical review may also indicate that certain types of expenditures may have been inappropriately incurred. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsBolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
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)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June … million. Key Findings The Treasurer controlled the entire payroll process. The Board did not authorize the stipends or …
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-227Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221