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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of New Hartford – Procurement (2017M-149)
… million. Key Findings Town officials did not consider the aggregate amount to be expended for storm water remediation … totaling $82,928. Key Recommendations Consider the aggregate amount projected to be expended for the same or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Jefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Vendor File Advisory No. 8
… or prompt payment interest after, 15 days as established in State Finance Law Section 179-F. … Updating the Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateOpinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Inspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 … were a limited number of exceptions, suggesting a need for further improvement. From our sample of 116 flags, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 million … percent; and Series 2021B Taxable Bonds Bidding Group 2 to Morgan Stanley & Co, LLC with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsLeaves of Absence – State Police Plan
… pay. Workers’ Compensation You will usually receive up to one year of service credit for time spent on workers’ compensation leave per incident. To determine your eligibility and the cost, if any, please send a request to NYSLRS using our secure contact form . Please include the …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesState Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected … dated 01/10/2002 Agency Actions Agencies are required to enter the transactions for deduction code 899, NYS World …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundState Agencies Bulletin No. 1982
… maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 … and 408(k)(6)(D)(ii) will increase to $305,000 for calendar year 2022. Effective Dates Effective beginning … update PayServ to reflect the Maximum Salary Limit for calendar year 2022. PayServ will automatically stop ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health … Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Agencies Bulletin No. 2101
… maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mAltona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… revenue and expenditure estimates. Develop a plan to reduce the unexpended surplus fund balance in its operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Churchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual