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Operational Advisory No. 3
… and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will require …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… who use a proxy to enter expense information into the SFS must either: Certify a completed Employee Report of … the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee … . As needed, employees who use a proxy should also fill out any of the applicable forms that correspond with …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public … Your vested benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. The date you are eligible to collect a vested retirement benefit depends on your tier. …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The date you are eligible to collect a vested retirement benefit depends on your tier: …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPort 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 … of appropriating fund balance that will not be used to fund operations. Establish reserve fund policies that …
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)
… in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Caledonia-Mumford Central School District – Online Banking (2016M-227)
… with its bank. The District did not dedicate a separate computer for online transactions to limit access to online … transactions are familiar with its content. Designate a computer to be used only for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGreenville Central School District – Information Technology (2016M-221)
… plan was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an … Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … totaled approximately $526 million. Key Finding Of the 30 assets we selected to review, 10 were either not tagged or … request forms from the departments responsible for those assets. Key Recommendation Ensure that all fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Bath Central School District – Reserves (2016M-401)
… Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Eldred 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 … of Education, operates three buildings with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal …
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 District does not have policies regarding acceptable computer use, e-mail or internet use or breach notification. … leave accrual records. Adopt and implement a comprehensive computer use policy, which should be provided to all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentJohnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in 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
… following are examples of areas to consider: Increases in utility usage (consumption) and telephone and cell phone …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews