Search
Disability Retirement – Divorce and Your Benefits
… benefit does not revert to a service retirement benefit when the member reaches the service retirement eligibility … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we informed officials of the excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Newfield Central School District – IT Asset Management (S9-22-17)
… two laptops, two iPads, two Chromebooks and one 3D printer with a total cost of approximately $14,410 were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Andover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
Sagaponack Common School District Fund Balance Management 2018M53
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, … East Aurora Union Free School District High School ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomCohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… and obtain the required documentation, such as sole source letters signed by an authorized contact person stating that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. Key Findings District … carried over and used 6.5 vacation days from one year to the next even though his employment contract … that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over … County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the … processes. Not all checks were signed by both the President and Treasurer. Key Recommendations Maintain and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateAccounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore … 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationPayroll Improvement Project Bulletin No. PIP-005
… The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… from reconciliation of the PCard in the Purchasing module. Template Voucher Used for creating a template for generating vouchers with similar information, such as utility bills. The template vouchers may be copied into vouchers in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-style