Search

Towns’ Road Management Plans (2014-MR-2)

… [pdf] , Dryden [pdf] , Highland [pdf] , Masonville [pdf] , Newark Valley [pdf] , Oneonta [pdf] , Preston [pdf] , and … and repair needs and financing. Five towns (Dryden, Newark Valley, Oneonta, Schoharie and Preston) had an annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2

GASB Statement 87, Leases

… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

XII.6.L Replenishing an Advance Account – XII. Expenditures

… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … inventory and limit access to shared network folders based on assigned job duties and responsibilities. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Security Self-Assessment – Information Technology Governance

… arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … the answer provided. For example, if an up-to-date list of computer hardware is maintained, you could obtain a … its operations). This would help you assess whether the list is truly up-to-date. For example, if the inventory of …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment

CUNY Bulletin No. CU-714

CUNY Bulletin No CU714

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-increments

City of Yonkers – Budget Review (B18-6-7)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B1867 …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Liberty Central School District – Financial Operations (2016M-25)

… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services

York Fire Department – Controls Over Financial Activities (2014M-112)

… for the period January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the … The Board did not require that the Treasurer provide an annual financial report to the members. The Board did not review or approve …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … quality of those services. Such vaguely worded agreements can, among other things, contribute to confusion over who has … responsibility for various aspects of the IT environment (i.e., the local government/school or service provider), which …

https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-services

Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance

… recoveries are made. During our audit scope: HMS did not bill TPHI carriers for the recovery of about $292 million in …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS service on or after … a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … amount of the member’s earnings you report to the Internal Revenue Service for federal income tax by the amount of each …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Fishers Island Ferry District – Financial Operations (2016M-156)

… County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. … are required to sign and certify that the hours reported on the time cards are accurate. The Fishers Island freight …

https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156

Saratoga Springs City School District – Fund Balance (2016M-99)

… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

City of Lockport – Cash Flow (2014M-195)

… know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163

XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)

… Project is group of activities that has a start and end date … or covers a period of time (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … Project is group of activities that has a start and end date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology